Let's divide 394109 by 44
We're looking to find how many times 44 goes into 394109.

Going ahead to step 1:
44 goes into 3 0 times with a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Bring next digit (9) of the dividend behind the 3 and repeat the process: 39 / 44

Moving on to step 2:
If we divide 39 by 44, we get 0 and a remainder of 39.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 39 and we're left with 39.
Grab the next digit (4) from the dividend, add it to 39, then carry on: 394 / 44

Advancing to step 3:
If we divide 394 by 44, we get 8 and a remainder of 42.
Use 8 as the next digit of our solution. 
Result so far: 8.0
Subtracting 352 from 394 leaves us with 42.
Take the next digit (1) from the dividend and append it to 42, then repeat: 421 / 44

Let's proceed to step 4:
44 can be fit into 421 9 times, resulting in a remainder of 25.
Record the quotient 9 as the next digit in the result. 
Result so far: 89.0
The remainder is 25 after subtracting 396 from 421.
Fetch the next digit (0) from the dividend, attach it to 25 and continue: 250 / 44

Let's proceed to step 5:
If we divide 250 by 44, we get 5 and a remainder of 30.
Write down 5 as next digit of the result. 
Result so far: 895.0
Deduct 220 from 250 and we're left with 30.
Append the next digit (9) from the dividend to 30 and continue with: 309 / 44

Advancing to step 6:
44 can be fit into 309 7 times, resulting in a remainder of 1.
Write down 7 as next digit of the result. 
Result so far: 8957.0
Subtracting 308 from 309 leaves us with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Moving on to step 7:
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: 8957.0
If we subtract 0 from 10, we get 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 8:
44 can be fit into 100 2 times, resulting in a remainder of 12.
The next digit of our result is 2. 
Result so far: 8957.02
Subtract 88 from 100 to get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Let's proceed to step 9:
When dividing 120 by 44, we get 2 with a remainder of 32.
Record the quotient 2 as the next digit in the result. 
Result so far: 8957.022
If we take 88 away from 120, we end up 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.

In conclusion, the division gives 8957.022 with a balance of 0.0032.