We look at the division of 44057705 by 163 
We want to figure out the number of times 44057705 can be divided by 163.

Advancing to step 1:
The number 163 fits into 4 0 times, leaving a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Grab the next digit (4) from the dividend, add it to 4, then carry on: 44 / 163

Going ahead to step 2:
163 goes into 44 0 times with a remainder of 44.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 44 to get 44.
Append the next digit (0) from the dividend to 44 and continue with: 440 / 163

Let's proceed to step 3:
163 goes into 440 2 times with a remainder of 114.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Subtract 326 from 440 to get 114.
Grab the next digit (5) from the dividend, add it to 114, then carry on: 1145 / 163

Advancing to step 4:
The number 163 fits into 1145 7 times, leaving a remainder of 4.
Put 7 as the next digit of the answer. 
Result so far: 27.0
Subtract 1141 from 1145 to get 4.
Append the next digit (7) from the dividend to 4 and continue with: 47 / 163

Moving on to step 5:
47 divided by 163 is 0 with a remainder of 47.
The next digit of our result is 0. 
Result so far: 270.0
Subtract 0 from 47 to get 47.
Take the next digit (7) from the dividend and append it to 47, then repeat: 477 / 163

Step 6:
If we divide 477 by 163, we get 2 and a remainder of 151.
Use 2 as the next digit of our solution. 
Result so far: 2702.0
If we subtract 326 from 477, we get 151.
Fetch the next digit (0) from the dividend, attach it to 151 and continue: 1510 / 163

Advancing to step 7:
The number 163 fits into 1510 9 times, leaving a remainder of 43.
Put 9 as the next digit of the answer. 
Result so far: 27029.0
If we take 1467 away from 1510, we end up with 43.
Bring next digit (5) of the dividend behind the 43 and repeat the process: 435 / 163

Advancing to step 8:
When dividing 435 by 163, we get 2 with a remainder of 109.
The next digit of our result is 2. 
Result so far: 270292.0
Subtract 326 from 435 to get 109.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1090, and continue the process.

Step 9:
163 goes into 1090 6 times with a remainder of 112.
The next digit of our result is 6. 
Result so far: 270292.6
The remainder is 112 after subtracting 978 from 1090.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1120, and continue the process.

Step 10:
The number 163 fits into 1120 6 times, leaving a remainder of 142.
Put 6 as the next digit of the answer. 
Result so far: 270292.66
Subtracting 978 from 1120 leaves us with 142.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1420, and continue the process.

The final result is 270292.66 with a remainder of 0.142.