We're dividing 106138 by 44 
We're looking to find how many times 44 goes into 106138.

Advancing to step 1:
When dividing 1 by 44, we get 0 with a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Append the next digit (0) from the dividend to 1 and continue with: 10 / 44

Let's proceed to step 2:
If we divide 10 by 44, we get 0 and 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.
Append the next digit (6) from the dividend to 10 and continue with: 106 / 44

Moving on to step 3:
The number 44 fits into 106 2 times, leaving a remainder of 18.
The next digit of our result is 2. 
Result so far: 2.0
If we take 88 away from 106, we end up with 18.
Fetch the next digit (1) from the dividend, attach it to 18 and continue: 181 / 44

Step 4:
44 goes into 181 4 times with a remainder of 5.
Record the quotient 4 as the next digit in the result. 
Result so far: 24.0
Deduct 176 from 181 and we're left with 5.
Take the next digit (3) from the dividend and append it to 5, then repeat: 53 / 44

Moving on to step 5:
If we divide 53 by 44, we get 1 and a remainder of 9.
Record the quotient 1 as the next digit in the result. 
Result so far: 241.0
If we subtract 44 from 53, we get 9.
Bring next digit (8) of the dividend behind the 9 and repeat the process: 98 / 44

Moving on to step 6:
98 divided by 44 is 2 with a remainder of 10.
Use 2 as the next digit of our solution. 
Result so far: 2412.0
If we take 88 away from 98, we end up with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 7:
100 divided by 44 is 2 with a remainder of 12.
The next digit of our result is 2. 
Result so far: 2412.2
Subtracting 88 from 100 leaves us with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Moving on to step 8:
The number 44 fits into 120 2 times, leaving a remainder of 32.
Record the quotient 2 as the next digit in the result. 
Result so far: 2412.22
Subtracting 88 from 120 leaves us with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

The quotient of the division is 2412.22, and the remainder is 0.032.