109072 ÷ 44 
We want to divide 109072 by 44.

On to step 1:
When dividing 1 by 44, we get 0 with a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Bring next digit (0) of the dividend behind the 1 and repeat the process: 10 / 44

Step 2:
When dividing 10 by 44, we get 0 with a remainder of 10.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 10 to get 10.
Take the next digit (9) from the dividend and append it to 10, then repeat: 109 / 44

Let's proceed to step 3:
When dividing 109 by 44, we get 2 with a remainder of 21.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
If we take 88 away from 109, we end up with 21.
Include the next digit (0) from the dividend after 21, then repeat: 210 / 44

Let's proceed to step 4:
If we divide 210 by 44, we get 4 and a remainder of 34.
Put 4 as the next digit of the answer. 
Result so far: 24.0
Subtract 176 from 210 to get 34.
Include the next digit (7) from the dividend after 34, then repeat: 347 / 44

Going ahead to step 5:
When dividing 347 by 44, we get 7 with a remainder of 39.
Put 7 as the next digit of the answer. 
Result so far: 247.0
Deduct 308 from 347 and we're left with 39.
Include the next digit (2) from the dividend after 39, then repeat: 392 / 44

Moving on to step 6:
If we divide 392 by 44, we get 8 and a remainder of 40.
The next digit of our result is 8. 
Result so far: 2478.0
If we subtract 352 from 392, 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.

Moving on to step 7:
400 divided by 44 is 9 with a remainder of 4.
Write down 9 as next digit of the result. 
Result so far: 2478.9
If we take 396 away from 400, we end up with 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 8:
If we divide 40 by 44, we get 0 and a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 2478.9
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.

Advancing to step 9:
44 can be fit into 400 9 times, resulting in a remainder of 4.
The number 9 becomes the next digit in our result. 
Result so far: 2478.909
Deduct 396 from 400 and we're left with 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 10:
44 can be fit into 40 0 times, resulting in a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 2478.909
Subtracting 0 from 40 leaves us 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.

On to step 11:
44 can be fit into 400 9 times, resulting in a remainder of 4.
Record the quotient 9 as the next digit in the result. 
Result so far: 2478.90909
If we take 396 away from 400, we end up with 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 12:
44 goes into 40 0 times with a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 2478.90909
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.

Advancing to step 13:
When dividing 400 by 44, we get 9 with a remainder of 4.
Record the quotient 9 as the next digit in the result. 
Result so far: 2478.9090909
Subtracting 396 from 400 leaves us with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Let's proceed to step 14:
When dividing 40 by 44, we get 0 with a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 2478.9090909
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.

After the division, we end up with 2478.9090909 and a remainder of 4e-08.