We're dividing 109617 by 44 
Let's see how many times 44 fits into 109617.

Step 1:
When dividing 1 by 44, we get 0 with a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Bring next digit (0) of the dividend behind the 1 and repeat the process: 10 / 44

On to step 2:
44 can be fit into 10 0 times, resulting in a remainder of 10.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 10 to get 10.
Bring next digit (9) of the dividend behind the 10 and repeat the process: 109 / 44

On to step 3:
44 goes into 109 2 times with a remainder of 21.
Write down 2 as next digit of the result. 
Result so far: 2.0
Deduct 88 from 109 and we're left with 21.
Include the next digit (6) from the dividend after 21, then repeat: 216 / 44

On to step 4:
44 goes into 216 4 times with a remainder of 40.
The next digit of our result is 4. 
Result so far: 24.0
Deduct 176 from 216 and we're left with 40.
Take the next digit (1) from the dividend and append it to 40, then repeat: 401 / 44

Going ahead to step 5:
401 divided by 44 is 9 with a remainder of 5.
The next digit of our result is 9. 
Result so far: 249.0
The remainder is 5 after subtracting 396 from 401.
Take the next digit (7) from the dividend and append it to 5, then repeat: 57 / 44

Advancing to step 6:
When dividing 57 by 44, we get 1 with a remainder of 13.
The number 1 becomes the next digit in our result. 
Result so far: 2491.0
If we subtract 44 from 57, we get 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

On to step 7:
The number 44 fits into 130 2 times, leaving a remainder of 42.
Record the quotient 2 as the next digit in the result. 
Result so far: 2491.2
Subtract 88 from 130 to get 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Step 8:
If we divide 420 by 44, we get 9 and a remainder of 24.
Put 9 as the next digit of the answer. 
Result so far: 2491.29
Subtract 396 from 420 to get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Let's proceed to step 9:
If we divide 240 by 44, we get 5 and a remainder of 20.
The number 5 becomes the next digit in our result. 
Result so far: 2491.295
Subtract 220 from 240 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 10:
44 goes into 200 4 times with a remainder of 24.
The next digit of our result is 4. 
Result so far: 2491.2954
If we subtract 176 from 200, we get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Moving on to step 11:
240 divided by 44 is 5 with a remainder of 20.
The next digit of our result is 5. 
Result so far: 2491.29545
If we take 220 away from 240, we end up with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 12:
44 can be fit into 200 4 times, resulting in a remainder of 24.
The number 4 becomes the next digit in our result. 
Result so far: 2491.295454
The remainder is 24 after subtracting 176 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Going ahead to step 13:
44 goes into 240 5 times with a remainder of 20.
Use 5 as the next digit of our solution. 
Result so far: 2491.2954545
Subtracting 220 from 240 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 14:
200 divided by 44 is 4 with a remainder of 24.
Put 4 as the next digit of the answer. 
Result so far: 2491.29545454
The remainder is 24 after subtracting 176 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

The final result is 2491.29545454 with a remainder of 2.4e-08.