826745 ÷ 44 
Our goal is to divide 826745 by 44.

Advancing to step 1:
When dividing 8 by 44, we get 0 with a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Take the next digit (2) from the dividend and append it to 8, then repeat: 82 / 44

Let's proceed to step 2:
82 divided by 44 is 1 with a remainder of 38.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtracting 44 from 82 leaves us with 38.
Append the next digit (6) from the dividend to 38 and continue with: 386 / 44

Going ahead to step 3:
The number 44 fits into 386 8 times, leaving a remainder of 34.
Record the quotient 8 as the next digit in the result. 
Result so far: 18.0
The remainder is 34 after subtracting 352 from 386.
Fetch the next digit (7) from the dividend, attach it to 34 and continue: 347 / 44

Let's proceed to step 4:
44 can be fit into 347 7 times, resulting in a remainder of 39.
The next digit of our result is 7. 
Result so far: 187.0
The remainder is 39 after subtracting 308 from 347.
Bring next digit (4) of the dividend behind the 39 and repeat the process: 394 / 44

Step 5:
394 divided by 44 is 8 with a remainder of 42.
Use 8 as the next digit of our solution. 
Result so far: 1878.0
If we subtract 352 from 394, we get 42.
Grab the next digit (5) from the dividend, add it to 42, then carry on: 425 / 44

Going ahead to step 6:
44 can be fit into 425 9 times, resulting in a remainder of 29.
Write down 9 as next digit of the result. 
Result so far: 18789.0
If we take 396 away from 425, we end up with 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

Advancing to step 7:
If we divide 290 by 44, we get 6 and a remainder of 26.
Write down 6 as next digit of the result. 
Result so far: 18789.6
The remainder is 26 after subtracting 264 from 290.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Moving on to step 8:
44 goes into 260 5 times with a remainder of 40.
Write down 5 as next digit of the result. 
Result so far: 18789.65
Deduct 220 from 260 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 9:
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: 18789.659
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.

On to step 10:
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: 18789.659
Subtract 0 from 40 to 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 11:
44 can be fit into 400 9 times, resulting in a remainder of 4.
Put 9 as the next digit of the answer. 
Result so far: 18789.65909
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.

Step 12:
The number 44 fits into 40 0 times, leaving a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 18789.65909
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 13:
When dividing 400 by 44, we get 9 with a remainder of 4.
Put 9 as the next digit of the answer. 
Result so far: 18789.6590909
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.

Going ahead 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: 18789.6590909
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.

After the division, we end up with 18789.6590909 and a remainder of 4e-08.