We look at the division of 44701978 by 32 
Let's see how many times 32 fits into 44701978.

On to step 1:
4 divided by 32 is 0 with a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Include the next digit (4) from the dividend after 4, then repeat: 44 / 32

Advancing to step 2:
44 divided by 32 is 1 with a remainder of 12.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Subtract 32 from 44 to get 12.
Take the next digit (7) from the dividend and append it to 12, then repeat: 127 / 32

Advancing to step 3:
The number 32 fits into 127 3 times, leaving a remainder of 31.
Use 3 as the next digit of our solution. 
Result so far: 13.0
The remainder is 31 after subtracting 96 from 127.
Fetch the next digit (0) from the dividend, attach it to 31 and continue: 310 / 32

Going ahead to step 4:
The number 32 fits into 310 9 times, leaving a remainder of 22.
Record the quotient 9 as the next digit in the result. 
Result so far: 139.0
If we take 288 away from 310, we end up with 22.
Include the next digit (1) from the dividend after 22, then repeat: 221 / 32

Let's proceed to step 5:
When dividing 221 by 32, we get 6 with a remainder of 29.
Record the quotient 6 as the next digit in the result. 
Result so far: 1396.0
If we take 192 away from 221, we end up with 29.
Include the next digit (9) from the dividend after 29, then repeat: 299 / 32

Going ahead to step 6:
The number 32 fits into 299 9 times, leaving a remainder of 11.
Write down 9 as next digit of the result. 
Result so far: 13969.0
Subtracting 288 from 299 leaves us with 11.
Bring next digit (7) of the dividend behind the 11 and repeat the process: 117 / 32

Moving on to step 7:
If we divide 117 by 32, we get 3 and a remainder of 21.
Put 3 as the next digit of the answer. 
Result so far: 139693.0
Subtracting 96 from 117 leaves us with 21.
Append the next digit (8) from the dividend to 21 and continue with: 218 / 32

Let's proceed to step 8:
The number 32 fits into 218 6 times, leaving a remainder of 26.
The number 6 becomes the next digit in our result. 
Result so far: 1396936.0
Subtracting 192 from 218 leaves us with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Advancing to step 9:
32 can be fit into 260 8 times, resulting in a remainder of 4.
Put 8 as the next digit of the answer. 
Result so far: 1396936.8
Subtract 256 from 260 to get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

On to step 10:
The number 32 fits into 40 1 times, leaving a remainder of 8.
The number 1 becomes the next digit in our result. 
Result so far: 1396936.81
If we subtract 32 from 40, we get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

On to step 11:
32 can be fit into 80 2 times, resulting in a remainder of 16.
The number 2 becomes the next digit in our result. 
Result so far: 1396936.812
If we subtract 64 from 80, 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.

Step 12:
32 goes into 160 5 times with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 1396936.8125
Subtracting 160 from 160 leaves us 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.

Step 13:
0 divided by 32 is 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 1396936.8125
If we subtract 0 from 0, we 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.

On to step 14:
When dividing 0 by 32, we get 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 1396936.8125
Subtracting 0 from 0 leaves us 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.

After the division, we end up with 1396936.8125 and a remainder of 0.0.