Let's divide 159944 by 44
We want to figure out the number of times 159944 can be divided by 44.

Let's proceed to step 1:
1 divided by 44 is 0 with a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Fetch the next digit (5) from the dividend, attach it to 1 and continue: 15 / 44

Step 2:
If we divide 15 by 44, we get 0 and a remainder of 15.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 15 to get 15.
Grab the next digit (9) from the dividend, add it to 15, then carry on: 159 / 44

Let's proceed to step 3:
44 goes into 159 3 times with a remainder of 27.
Put 3 as the next digit of the answer. 
Result so far: 3.0
Deduct 132 from 159 and we're left with 27.
Take the next digit (9) from the dividend and append it to 27, then repeat: 279 / 44

Moving on to step 4:
When dividing 279 by 44, we get 6 with a remainder of 15.
The number 6 becomes the next digit in our result. 
Result so far: 36.0
Subtracting 264 from 279 leaves us with 15.
Append the next digit (4) from the dividend to 15 and continue with: 154 / 44

Advancing to step 5:
The number 44 fits into 154 3 times, leaving a remainder of 22.
Put 3 as the next digit of the answer. 
Result so far: 363.0
Deduct 132 from 154 and we're left with 22.
Bring next digit (4) of the dividend behind the 22 and repeat the process: 224 / 44

On to step 6:
224 divided by 44 is 5 with a remainder of 4.
Put 5 as the next digit of the answer. 
Result so far: 3635.0
Subtract 220 from 224 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.

Moving on to step 7:
40 divided by 44 is 0 with a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 3635.0
Deduct 0 from 40 and we're left with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Let's proceed to step 8:
When dividing 400 by 44, we get 9 with a remainder of 4.
The number 9 becomes the next digit in our result. 
Result so far: 3635.09
If we subtract 396 from 400, we 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 9:
44 goes into 40 0 times with a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 3635.09
The remainder is 40 after subtracting 0 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

On to step 10:
The number 44 fits into 400 9 times, leaving a remainder of 4.
The number 9 becomes the next digit in our result. 
Result so far: 3635.0909
Subtract 396 from 400 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.

Going ahead to step 11:
44 goes into 40 0 times with a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 3635.0909
Deduct 0 from 40 and we're left with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Moving on to step 12:
400 divided by 44 is 9 with a remainder of 4.
Use 9 as the next digit of our solution. 
Result so far: 3635.090909
If we subtract 396 from 400, we 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.

Going ahead to step 13:
44 can be fit into 40 0 times, resulting in a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 3635.090909
If we subtract 0 from 40, we get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Going ahead to step 14:
44 goes into 400 9 times with a remainder of 4.
Record the quotient 9 as the next digit in the result. 
Result so far: 3635.09090909
The remainder is 4 after subtracting 396 from 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Our division results in 3635.09090909 with a remaining 4e-09.