9993976 ÷ 244 
We want to divide 9993976 by 244.

On to step 1:
The number 244 fits into 9 0 times, leaving a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Include the next digit (9) from the dividend after 9, then repeat: 99 / 244

Going ahead to step 2:
244 can be fit into 99 0 times, resulting in a remainder of 99.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 99 after subtracting 0 from 99.
Append the next digit (9) from the dividend to 99 and continue with: 999 / 244

Step 3:
244 goes into 999 4 times with a remainder of 23.
The next digit of our result is 4. 
Result so far: 4.0
Subtracting 976 from 999 leaves us with 23.
Grab the next digit (3) from the dividend, add it to 23, then carry on: 233 / 244

Let's proceed to step 4:
The number 244 fits into 233 0 times, leaving a remainder of 233.
Put 0 as the next digit of the answer. 
Result so far: 40.0
The remainder is 233 after subtracting 0 from 233.
Take the next digit (9) from the dividend and append it to 233, then repeat: 2339 / 244

Going ahead to step 5:
244 goes into 2339 9 times with a remainder of 143.
The next digit of our result is 9. 
Result so far: 409.0
Subtract 2196 from 2339 to get 143.
Append the next digit (7) from the dividend to 143 and continue with: 1437 / 244

Moving on to step 6:
244 can be fit into 1437 5 times, resulting in a remainder of 217.
The next digit of our result is 5. 
Result so far: 4095.0
Subtract 1220 from 1437 to get 217.
Bring next digit (6) of the dividend behind the 217 and repeat the process: 2176 / 244

Step 7:
244 goes into 2176 8 times with a remainder of 224.
Record the quotient 8 as the next digit in the result. 
Result so far: 40958.0
Deduct 1952 from 2176 and we're left with 224.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2240, and continue the process.

Advancing to step 8:
If we divide 2240 by 244, we get 9 and a remainder of 44.
Record the quotient 9 as the next digit in the result. 
Result so far: 40958.9
Deduct 2196 from 2240 and we're left with 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Moving on to step 9:
When dividing 440 by 244, we get 1 with a remainder of 196.
Record the quotient 1 as the next digit in the result. 
Result so far: 40958.91
The remainder is 196 after subtracting 244 from 440.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1960, and continue the process.

Going ahead to step 10:
When dividing 1960 by 244, we get 8 with a remainder of 8.
Record the quotient 8 as the next digit in the result. 
Result so far: 40958.918
Subtract 1952 from 1960 to get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Step 11:
If we divide 80 by 244, we get 0 and a remainder of 80.
Use 0 as the next digit of our solution. 
Result so far: 40958.918
The remainder is 80 after subtracting 0 from 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Going ahead to step 12:
244 goes into 800 3 times with a remainder of 68.
Use 3 as the next digit of our solution. 
Result so far: 40958.91803
The remainder is 68 after subtracting 732 from 800.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

On to step 13:
680 divided by 244 is 2 with a remainder of 192.
Record the quotient 2 as the next digit in the result. 
Result so far: 40958.918032
If we subtract 488 from 680, we get 192.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1920, and continue the process.

Going ahead to step 14:
When dividing 1920 by 244, we get 7 with a remainder of 212.
Record the quotient 7 as the next digit in the result. 
Result so far: 40958.9180327
If we subtract 1708 from 1920, we get 212.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2120, and continue the process.

Moving on to step 15:
244 goes into 2120 8 times with a remainder of 168.
Use 8 as the next digit of our solution. 
Result so far: 40958.91803278
If we take 1952 away from 2120, we end up with 168.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1680, and continue the process.

In conclusion, the division gives 40958.91803278 with a balance of 1.68e-07.