Let's divide 44326 by 61
We want to divide 44326 by 61.

Going ahead to step 1:
61 goes into 4 0 times with a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Include the next digit (4) from the dividend after 4, then repeat: 44 / 61

Moving on to step 2:
If we divide 44 by 61, we get 0 and a remainder of 44.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 44 to get 44.
Grab the next digit (3) from the dividend, add it to 44, then carry on: 443 / 61

Let's proceed to step 3:
If we divide 443 by 61, we get 7 and a remainder of 16.
Use 7 as the next digit of our solution. 
Result so far: 7.0
Subtracting 427 from 443 leaves us with 16.
Bring next digit (2) of the dividend behind the 16 and repeat the process: 162 / 61

Going ahead to step 4:
162 divided by 61 is 2 with a remainder of 40.
Use 2 as the next digit of our solution. 
Result so far: 72.0
Deduct 122 from 162 and we're left with 40.
Take the next digit (6) from the dividend and append it to 40, then repeat: 406 / 61

Step 5:
When dividing 406 by 61, we get 6 with a remainder of 40.
Put 6 as the next digit of the answer. 
Result so far: 726.0
Subtracting 366 from 406 leaves us with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Advancing to step 6:
61 can be fit into 400 6 times, resulting in a remainder of 34.
Put 6 as the next digit of the answer. 
Result so far: 726.6
If we subtract 366 from 400, we get 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

On to step 7:
61 goes into 340 5 times with a remainder of 35.
Write down 5 as next digit of the result. 
Result so far: 726.65
If we take 305 away from 340, we end up with 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Moving on to step 8:
350 divided by 61 is 5 with a remainder of 45.
Record the quotient 5 as the next digit in the result. 
Result so far: 726.655
Subtracting 305 from 350 leaves us with 45.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

The final result is 726.655 with a remainder of 0.0045.