We're dividing 44766 by 81 
We're looking to find how many times 81 goes into 44766.

On to step 1:
4 divided by 81 is 0 with a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Take the next digit (4) from the dividend and append it to 4, then repeat: 44 / 81

Moving on to step 2:
44 divided by 81 is 0 with a remainder of 44.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 44 and we're left with 44.
Fetch the next digit (7) from the dividend, attach it to 44 and continue: 447 / 81

Going ahead to step 3:
447 divided by 81 is 5 with a remainder of 42.
Write down 5 as next digit of the result. 
Result so far: 5.0
If we take 405 away from 447, we end up with 42.
Append the next digit (6) from the dividend to 42 and continue with: 426 / 81

Let's proceed to step 4:
When dividing 426 by 81, we get 5 with a remainder of 21.
Put 5 as the next digit of the answer. 
Result so far: 55.0
The remainder is 21 after subtracting 405 from 426.
Take the next digit (6) from the dividend and append it to 21, then repeat: 216 / 81

Step 5:
When dividing 216 by 81, we get 2 with a remainder of 54.
The next digit of our result is 2. 
Result so far: 552.0
Deduct 162 from 216 and we're left with 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Step 6:
81 goes into 540 6 times with a remainder of 54.
The number 6 becomes the next digit in our result. 
Result so far: 552.6
If we subtract 486 from 540, we get 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Let's proceed to step 7:
81 can be fit into 540 6 times, resulting in a remainder of 54.
Use 6 as the next digit of our solution. 
Result so far: 552.66
The remainder is 54 after subtracting 486 from 540.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

After the division, we end up with 552.66 and a remainder of 0.054.