We look at the division of 761046 by 44 
We're looking to find how many times 44 goes into 761046.

Step 1:
The number 44 fits into 7 0 times, leaving a remainder of 7.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 7 to get 7.
Fetch the next digit (6) from the dividend, attach it to 7 and continue: 76 / 44

Moving on to step 2:
The number 44 fits into 76 1 times, leaving a remainder of 32.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we take 44 away from 76, we end up with 32.
Take the next digit (1) from the dividend and append it to 32, then repeat: 321 / 44

Let's proceed to step 3:
When dividing 321 by 44, we get 7 with a remainder of 13.
Use 7 as the next digit of our solution. 
Result so far: 17.0
Subtract 308 from 321 to get 13.
Append the next digit (0) from the dividend to 13 and continue with: 130 / 44

Let's proceed to step 4:
If we divide 130 by 44, we get 2 and a remainder of 42.
The number 2 becomes the next digit in our result. 
Result so far: 172.0
If we subtract 88 from 130, we get 42.
Append the next digit (4) from the dividend to 42 and continue with: 424 / 44

Step 5:
44 can be fit into 424 9 times, resulting in a remainder of 28.
Use 9 as the next digit of our solution. 
Result so far: 1729.0
If we subtract 396 from 424, we get 28.
Bring next digit (6) of the dividend behind the 28 and repeat the process: 286 / 44

Moving on to step 6:
If we divide 286 by 44, we get 6 and a remainder of 22.
Put 6 as the next digit of the answer. 
Result so far: 17296.0
If we subtract 264 from 286, 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.

Step 7:
44 goes into 220 5 times with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 17296.5
If we take 220 away from 220, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 8:
44 can be fit into 0 0 times, resulting in a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 17296.5
Deduct 0 from 0 and we're left with 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 9:
0 divided by 44 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 17296.5
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.

The final result is 17296.5 with a remainder of 0.0.