We look at the division of 108461 by 44 
We're looking to find how many times 44 goes into 108461.

Advancing to step 1:
44 goes into 1 0 times with a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Bring next digit (0) of the dividend behind the 1 and repeat the process: 10 / 44

Going ahead to step 2:
If we divide 10 by 44, we get 0 and a remainder of 10.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 10, we get 10.
Take the next digit (8) from the dividend and append it to 10, then repeat: 108 / 44

Step 3:
44 can be fit into 108 2 times, resulting in a remainder of 20.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Subtract 88 from 108 to get 20.
Fetch the next digit (4) from the dividend, attach it to 20 and continue: 204 / 44

Step 4:
If we divide 204 by 44, we get 4 and a remainder of 28.
Record the quotient 4 as the next digit in the result. 
Result so far: 24.0
If we subtract 176 from 204, we get 28.
Bring next digit (6) of the dividend behind the 28 and repeat the process: 286 / 44

On to step 5:
44 can be fit into 286 6 times, resulting in a remainder of 22.
Use 6 as the next digit of our solution. 
Result so far: 246.0
Subtract 264 from 286 to get 22.
Fetch the next digit (1) from the dividend, attach it to 22 and continue: 221 / 44

Step 6:
The number 44 fits into 221 5 times, leaving a remainder of 1.
Use 5 as the next digit of our solution. 
Result so far: 2465.0
Deduct 220 from 221 and we're left with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Advancing to step 7:
44 can be fit into 10 0 times, resulting in a remainder of 10.
Write down 0 as next digit of the result. 
Result so far: 2465.0
If we subtract 0 from 10, 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.

Going ahead to step 8:
If we divide 100 by 44, we get 2 and a remainder of 12.
Put 2 as the next digit of the answer. 
Result so far: 2465.02
Subtract 88 from 100 to get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

On to step 9:
The number 44 fits into 120 2 times, leaving a remainder of 32.
The next digit of our result is 2. 
Result so far: 2465.022
Subtract 88 from 120 to 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.

After the division, we end up with 2465.022 and a remainder of 0.0032.