We divide 123971 by 44
We want to figure out the number of times 123971 can be divided by 44.

On to step 1:
44 goes into 1 0 times with a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Append the next digit (2) from the dividend to 1 and continue with: 12 / 44

Let's proceed to step 2:
If we divide 12 by 44, we get 0 and a remainder of 12.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 12 after subtracting 0 from 12.
Append the next digit (3) from the dividend to 12 and continue with: 123 / 44

Going ahead to step 3:
When dividing 123 by 44, we get 2 with a remainder of 35.
Write down 2 as next digit of the result. 
Result so far: 2.0
If we take 88 away from 123, we end up with 35.
Fetch the next digit (9) from the dividend, attach it to 35 and continue: 359 / 44

Let's proceed to step 4:
44 goes into 359 8 times with a remainder of 7.
Use 8 as the next digit of our solution. 
Result so far: 28.0
If we take 352 away from 359, we end up with 7.
Include the next digit (7) from the dividend after 7, then repeat: 77 / 44

Advancing to step 5:
When dividing 77 by 44, we get 1 with a remainder of 33.
The next digit of our result is 1. 
Result so far: 281.0
Subtract 44 from 77 to get 33.
Take the next digit (1) from the dividend and append it to 33, then repeat: 331 / 44

Advancing to step 6:
331 divided by 44 is 7 with a remainder of 23.
Record the quotient 7 as the next digit in the result. 
Result so far: 2817.0
If we subtract 308 from 331, we get 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Step 7:
230 divided by 44 is 5 with a remainder of 10.
The next digit of our result is 5. 
Result so far: 2817.5
The remainder is 10 after subtracting 220 from 230.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 8:
When dividing 100 by 44, we get 2 with a remainder of 12.
Write down 2 as next digit of the result. 
Result so far: 2817.52
The remainder is 12 after subtracting 88 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Let's proceed to step 9:
The number 44 fits into 120 2 times, leaving a remainder of 32.
The number 2 becomes the next digit in our result. 
Result so far: 2817.522
If we subtract 88 from 120, we get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Our division results in 2817.522 with a remaining 0.0032.