We divide 323263 by 44
Let's see how many times 44 fits into 323263.

Step 1:
The number 44 fits into 3 0 times, leaving a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Bring next digit (2) of the dividend behind the 3 and repeat the process: 32 / 44

On to step 2:
44 can be fit into 32 0 times, resulting in a remainder of 32.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 32, we end up with 32.
Include the next digit (3) from the dividend after 32, then repeat: 323 / 44

Advancing to step 3:
When dividing 323 by 44, we get 7 with a remainder of 15.
Use 7 as the next digit of our solution. 
Result so far: 7.0
Deduct 308 from 323 and we're left with 15.
Include the next digit (2) from the dividend after 15, then repeat: 152 / 44

Step 4:
If we divide 152 by 44, we get 3 and a remainder of 20.
Use 3 as the next digit of our solution. 
Result so far: 73.0
Subtracting 132 from 152 leaves us with 20.
Take the next digit (6) from the dividend and append it to 20, then repeat: 206 / 44

Going ahead to step 5:
44 goes into 206 4 times with a remainder of 30.
The number 4 becomes the next digit in our result. 
Result so far: 734.0
If we subtract 176 from 206, we get 30.
Append the next digit (3) from the dividend to 30 and continue with: 303 / 44

Moving on to step 6:
When dividing 303 by 44, we get 6 with a remainder of 39.
The next digit of our result is 6. 
Result so far: 7346.0
If we take 264 away from 303, we end up with 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

Moving on to step 7:
The number 44 fits into 390 8 times, leaving a remainder of 38.
Use 8 as the next digit of our solution. 
Result so far: 7346.8
Deduct 352 from 390 and we're left with 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

On to step 8:
If we divide 380 by 44, we get 8 and a remainder of 28.
Record the quotient 8 as the next digit in the result. 
Result so far: 7346.88
If we take 352 away from 380, we end up with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

The final result is 7346.88 with a remainder of 0.028.