961643 divided by 44 
Our goal is to divide 961643 by 44.

Let's proceed to step 1:
If we divide 9 by 44, we get 0 and a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Include the next digit (6) from the dividend after 9, then repeat: 96 / 44

Step 2:
96 divided by 44 is 2 with a remainder of 8.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
If we take 88 away from 96, we end up with 8.
Grab the next digit (1) from the dividend, add it to 8, then carry on: 81 / 44

On to step 3:
If we divide 81 by 44, we get 1 and a remainder of 37.
Record the quotient 1 as the next digit in the result. 
Result so far: 21.0
Deduct 44 from 81 and we're left with 37.
Take the next digit (6) from the dividend and append it to 37, then repeat: 376 / 44

Advancing to step 4:
When dividing 376 by 44, we get 8 with a remainder of 24.
The number 8 becomes the next digit in our result. 
Result so far: 218.0
If we subtract 352 from 376, we get 24.
Bring next digit (4) of the dividend behind the 24 and repeat the process: 244 / 44

Going ahead to step 5:
When dividing 244 by 44, we get 5 with a remainder of 24.
Write down 5 as next digit of the result. 
Result so far: 2185.0
If we take 220 away from 244, we end up with 24.
Grab the next digit (3) from the dividend, add it to 24, then carry on: 243 / 44

Moving on to step 6:
44 can be fit into 243 5 times, resulting in a remainder of 23.
Write down 5 as next digit of the result. 
Result so far: 21855.0
If we take 220 away from 243, we end up with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Moving on to step 7:
The number 44 fits into 230 5 times, leaving a remainder of 10.
Write down 5 as next digit of the result. 
Result so far: 21855.5
If we subtract 220 from 230, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

On to step 8:
When dividing 100 by 44, we get 2 with a remainder of 12.
The next digit of our result is 2. 
Result so far: 21855.52
If we take 88 away from 100, we end up with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Going ahead to step 9:
44 goes into 120 2 times with a remainder of 32.
Put 2 as the next digit of the answer. 
Result so far: 21855.522
Subtracting 88 from 120 leaves us with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

In conclusion, the division gives 21855.522 with a balance of 0.0032.