44557671 ÷ 476 
We want to divide 44557671 by 476.

On to step 1:
When dividing 4 by 476, we get 0 with a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Include the next digit (4) from the dividend after 4, then repeat: 44 / 476

Advancing to step 2:
44 divided by 476 is 0 with a remainder of 44.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 44 and we're left with 44.
Fetch the next digit (5) from the dividend, attach it to 44 and continue: 445 / 476

Going ahead to step 3:
476 can be fit into 445 0 times, resulting in a remainder of 445.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 445 leaves us with 445.
Include the next digit (5) from the dividend after 445, then repeat: 4455 / 476

Step 4:
476 goes into 4455 9 times with a remainder of 171.
The number 9 becomes the next digit in our result. 
Result so far: 9.0
The remainder is 171 after subtracting 4284 from 4455.
Include the next digit (7) from the dividend after 171, then repeat: 1717 / 476

Moving on to step 5:
When dividing 1717 by 476, we get 3 with a remainder of 289.
Put 3 as the next digit of the answer. 
Result so far: 93.0
The remainder is 289 after subtracting 1428 from 1717.
Bring next digit (6) of the dividend behind the 289 and repeat the process: 2896 / 476

Step 6:
If we divide 2896 by 476, we get 6 and a remainder of 40.
Put 6 as the next digit of the answer. 
Result so far: 936.0
The remainder is 40 after subtracting 2856 from 2896.
Fetch the next digit (7) from the dividend, attach it to 40 and continue: 407 / 476

On to step 7:
476 goes into 407 0 times with a remainder of 407.
Use 0 as the next digit of our solution. 
Result so far: 9360.0
If we subtract 0 from 407, we get 407.
Take the next digit (1) from the dividend and append it to 407, then repeat: 4071 / 476

On to step 8:
The number 476 fits into 4071 8 times, leaving a remainder of 263.
Write down 8 as next digit of the result. 
Result so far: 93608.0
If we take 3808 away from 4071, we end up with 263.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2630, and continue the process.

Advancing to step 9:
When dividing 2630 by 476, we get 5 with a remainder of 250.
Write down 5 as next digit of the result. 
Result so far: 93608.5
Subtracting 2380 from 2630 leaves us with 250.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2500, and continue the process.

On to step 10:
The number 476 fits into 2500 5 times, leaving a remainder of 120.
Use 5 as the next digit of our solution. 
Result so far: 93608.55
If we take 2380 away from 2500, we end up with 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

After the division, we end up with 93608.55 and a remainder of 0.12.