We look at the division of 107651 by 44 
We want to figure out the number of times 107651 can be divided by 44.

On to step 1:
When dividing 1 by 44, we get 0 with a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Take the next digit (0) from the dividend and append it to 1, then repeat: 10 / 44

Let's proceed to step 2:
When dividing 10 by 44, we get 0 with 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 (7) of the dividend behind the 10 and repeat the process: 107 / 44

On to step 3:
The number 44 fits into 107 2 times, leaving a remainder of 19.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Deduct 88 from 107 and we're left with 19.
Take the next digit (6) from the dividend and append it to 19, then repeat: 196 / 44

Let's proceed to step 4:
When dividing 196 by 44, we get 4 with a remainder of 20.
Put 4 as the next digit of the answer. 
Result so far: 24.0
Deduct 176 from 196 and we're left with 20.
Include the next digit (5) from the dividend after 20, then repeat: 205 / 44

Let's proceed to step 5:
205 divided by 44 is 4 with a remainder of 29.
Record the quotient 4 as the next digit in the result. 
Result so far: 244.0
If we take 176 away from 205, we end up with 29.
Include the next digit (1) from the dividend after 29, then repeat: 291 / 44

On to step 6:
44 can be fit into 291 6 times, resulting in a remainder of 27.
Write down 6 as next digit of the result. 
Result so far: 2446.0
Deduct 264 from 291 and we're left with 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

On to step 7:
270 divided by 44 is 6 with a remainder of 6.
Write down 6 as next digit of the result. 
Result so far: 2446.6
Subtract 264 from 270 to get 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Advancing to step 8:
44 can be fit into 60 1 times, resulting in a remainder of 16.
Put 1 as the next digit of the answer. 
Result so far: 2446.61
Subtracting 44 from 60 leaves us with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Advancing to step 9:
160 divided by 44 is 3 with a remainder of 28.
Record the quotient 3 as the next digit in the result. 
Result so far: 2446.613
Deduct 132 from 160 and we're left 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.

On to step 10:
280 divided by 44 is 6 with a remainder of 16.
The next digit of our result is 6. 
Result so far: 2446.6136
Subtract 264 from 280 to get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Step 11:
160 divided by 44 is 3 with a remainder of 28.
The next digit of our result is 3. 
Result so far: 2446.61363
Subtract 132 from 160 to get 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Let's proceed to step 12:
If we divide 280 by 44, we get 6 and a remainder of 16.
Write down 6 as next digit of the result. 
Result so far: 2446.613636
If we take 264 away from 280, we end up with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Going ahead to step 13:
The number 44 fits into 160 3 times, leaving a remainder of 28.
The next digit of our result is 3. 
Result so far: 2446.6136363
Deduct 132 from 160 and we're left 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.

Moving on to step 14:
44 goes into 280 6 times with a remainder of 16.
Record the quotient 6 as the next digit in the result. 
Result so far: 2446.61363636
If we subtract 264 from 280, we get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

The final outcome is 2446.61363636, with a leftover of 1.6e-08.