Let's divide 236731 by 44
We want to figure out the number of times 236731 can be divided by 44.

On to step 1:
When dividing 2 by 44, we get 0 with a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Grab the next digit (3) from the dividend, add it to 2, then carry on: 23 / 44

Let's proceed to step 2:
44 goes into 23 0 times with a remainder of 23.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 23 leaves us with 23.
Append the next digit (6) from the dividend to 23 and continue with: 236 / 44

Moving on to step 3:
The number 44 fits into 236 5 times, leaving a remainder of 16.
Record the quotient 5 as the next digit in the result. 
Result so far: 5.0
Subtracting 220 from 236 leaves us with 16.
Fetch the next digit (7) from the dividend, attach it to 16 and continue: 167 / 44

Advancing to step 4:
44 goes into 167 3 times with a remainder of 35.
Put 3 as the next digit of the answer. 
Result so far: 53.0
If we subtract 132 from 167, we get 35.
Append the next digit (3) from the dividend to 35 and continue with: 353 / 44

Moving on to step 5:
When dividing 353 by 44, we get 8 with a remainder of 1.
Write down 8 as next digit of the result. 
Result so far: 538.0
Deduct 352 from 353 and we're left with 1.
Append the next digit (1) from the dividend to 1 and continue with: 11 / 44

Let's proceed to step 6:
44 goes into 11 0 times with a remainder of 11.
Put 0 as the next digit of the answer. 
Result so far: 5380.0
Deduct 0 from 11 and we're left with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Going ahead to step 7:
44 can be fit into 110 2 times, resulting in a remainder of 22.
Use 2 as the next digit of our solution. 
Result so far: 5380.2
If we subtract 88 from 110, we get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Going ahead to step 8:
44 goes into 220 5 times with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 5380.25
The remainder is 0 after subtracting 220 from 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 9:
44 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 5380.25
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.

Advancing to step 10:
0 divided by 44 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 5380.25
Subtract 0 from 0 to 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.

The final result is 5380.25 with a remainder of 0.0.