44926 ÷ 5 = 8985 R1
We're going to perform division on 44926 with 5 as the divisor.

Step 1:
5 goes into 4 0 times with a remainder of 4.
Write down 0 as next digit of of the result. 
Result so far: 0
Subtract 0 from 4 to get 4.
Bring next digit (4) of the dividend behind the 4 and repeat the process: 44 / 5

Step 2:
5 goes into 44 8 times with a remainder of 4.
Write down 8 as next digit of of the result. 
Result so far: 8
Subtract 40 from 44 to get 4.
Bring next digit (9) of the dividend behind the 4 and repeat the process: 49 / 5

Step 3:
5 goes into 49 9 times with a remainder of 4.
Write down 9 as next digit of of the result. 
Result so far: 89
Subtract 45 from 49 to get 4.
Bring next digit (2) of the dividend behind the 4 and repeat the process: 42 / 5

Step 4:
5 goes into 42 8 times with a remainder of 2.
Write down 8 as next digit of of the result. 
Result so far: 898
Subtract 40 from 42 to get 2.
Bring next digit (6) of the dividend behind the 2 and repeat the process: 26 / 5

Step 5:
5 goes into 26 5 times with a remainder of 1.
Write down 5 as next digit of of the result. 
Result so far: 8985
Subtract 25 from 26 to get 1.

The final result is 8985 with a remainder of 1.