Let's divide 399131 by 44
Our goal is to divide 399131 by 44.

Step 1:
If we divide 3 by 44, we get 0 and a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Include the next digit (9) from the dividend after 3, then repeat: 39 / 44

Advancing to step 2:
44 can be fit into 39 0 times, resulting in a remainder of 39.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 39 to get 39.
Bring next digit (9) of the dividend behind the 39 and repeat the process: 399 / 44

Going ahead to step 3:
399 divided by 44 is 9 with a remainder of 3.
Put 9 as the next digit of the answer. 
Result so far: 9.0
If we subtract 396 from 399, we get 3.
Append the next digit (1) from the dividend to 3 and continue with: 31 / 44

Let's proceed to step 4:
The number 44 fits into 31 0 times, leaving a remainder of 31.
Write down 0 as next digit of the result. 
Result so far: 90.0
Subtract 0 from 31 to get 31.
Include the next digit (3) from the dividend after 31, then repeat: 313 / 44

Advancing to step 5:
When dividing 313 by 44, we get 7 with a remainder of 5.
The next digit of our result is 7. 
Result so far: 907.0
If we subtract 308 from 313, we get 5.
Bring next digit (1) of the dividend behind the 5 and repeat the process: 51 / 44

Let's proceed to step 6:
The number 44 fits into 51 1 times, leaving a remainder of 7.
Write down 1 as next digit of the result. 
Result so far: 9071.0
If we subtract 44 from 51, we get 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Going ahead to step 7:
44 can be fit into 70 1 times, resulting in a remainder of 26.
The next digit of our result is 1. 
Result so far: 9071.1
Deduct 44 from 70 and we're left with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Going ahead to step 8:
260 divided by 44 is 5 with a remainder of 40.
The number 5 becomes the next digit in our result. 
Result so far: 9071.15
Subtracting 220 from 260 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.

Step 9:
When dividing 400 by 44, we get 9 with a remainder of 4.
The next digit of our result is 9. 
Result so far: 9071.159
If we take 396 away from 400, we end up with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Going ahead to step 10:
The number 44 fits into 40 0 times, leaving a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 9071.159
The remainder is 40 after subtracting 0 from 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 11:
If we divide 400 by 44, we get 9 and a remainder of 4.
Use 9 as the next digit of our solution. 
Result so far: 9071.15909
Subtracting 396 from 400 leaves us with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Advancing to step 12:
The number 44 fits into 40 0 times, leaving a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 9071.15909
Subtracting 0 from 40 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.

Moving on to step 13:
44 can be fit into 400 9 times, resulting in a remainder of 4.
Put 9 as the next digit of the answer. 
Result so far: 9071.1590909
Deduct 396 from 400 and we're left with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Step 14:
The number 44 fits into 40 0 times, leaving a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 9071.1590909
If we subtract 0 from 40, we get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

The quotient of the division is 9071.1590909, and the remainder is 4e-08.