Let's divide 309276 by 44
We want to figure out the number of times 309276 can be divided by 44.

Going ahead to step 1:
If we divide 3 by 44, we get 0 and a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Fetch the next digit (0) from the dividend, attach it to 3 and continue: 30 / 44

Let's proceed to step 2:
44 goes into 30 0 times with a remainder of 30.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 30 and we're left with 30.
Include the next digit (9) from the dividend after 30, then repeat: 309 / 44

Step 3:
When dividing 309 by 44, we get 7 with a remainder of 1.
Use 7 as the next digit of our solution. 
Result so far: 7.0
Deduct 308 from 309 and we're left with 1.
Bring next digit (2) of the dividend behind the 1 and repeat the process: 12 / 44

Advancing to step 4:
If we divide 12 by 44, we get 0 and a remainder of 12.
Put 0 as the next digit of the answer. 
Result so far: 70.0
If we take 0 away from 12, we end up with 12.
Append the next digit (7) from the dividend to 12 and continue with: 127 / 44

Moving on to step 5:
127 divided by 44 is 2 with a remainder of 39.
Record the quotient 2 as the next digit in the result. 
Result so far: 702.0
The remainder is 39 after subtracting 88 from 127.
Take the next digit (6) from the dividend and append it to 39, then repeat: 396 / 44

On to step 6:
44 can be fit into 396 9 times, resulting in a remainder of 0.
The next digit of our result is 9. 
Result so far: 7029.0
Deduct 396 from 396 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Advancing to step 7:
When dividing 0 by 44, we get 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 7029.0
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 8:
The number 44 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 7029.0
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

In conclusion, the division gives 7029.0 with a balance of 0.0.