We look at the division of 544439 by 23 
We're looking to find how many times 23 goes into 544439.

Moving on to step 1:
23 goes into 5 0 times with a remainder of 5.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 5 after subtracting 0 from 5.
Take the next digit (4) from the dividend and append it to 5, then repeat: 54 / 23

Going ahead to step 2:
The number 23 fits into 54 2 times, leaving a remainder of 8.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
If we subtract 46 from 54, we get 8.
Append the next digit (4) from the dividend to 8 and continue with: 84 / 23

Moving on to step 3:
23 can be fit into 84 3 times, resulting in a remainder of 15.
The number 3 becomes the next digit in our result. 
Result so far: 23.0
Deduct 69 from 84 and we're left with 15.
Fetch the next digit (4) from the dividend, attach it to 15 and continue: 154 / 23

Let's proceed to step 4:
The number 23 fits into 154 6 times, leaving a remainder of 16.
Put 6 as the next digit of the answer. 
Result so far: 236.0
If we take 138 away from 154, we end up with 16.
Include the next digit (3) from the dividend after 16, then repeat: 163 / 23

Step 5:
163 divided by 23 is 7 with a remainder of 2.
Write down 7 as next digit of the result. 
Result so far: 2367.0
The remainder is 2 after subtracting 161 from 163.
Append the next digit (9) from the dividend to 2 and continue with: 29 / 23

Step 6:
23 can be fit into 29 1 times, resulting in a remainder of 6.
Put 1 as the next digit of the answer. 
Result so far: 23671.0
Deduct 23 from 29 and we're left with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Moving on to step 7:
If we divide 60 by 23, we get 2 and a remainder of 14.
Record the quotient 2 as the next digit in the result. 
Result so far: 23671.2
The remainder is 14 after subtracting 46 from 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

On to step 8:
23 can be fit into 140 6 times, resulting in a remainder of 2.
Record the quotient 6 as the next digit in the result. 
Result so far: 23671.26
Deduct 138 from 140 and we're left with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Step 9:
20 divided by 23 is 0 with a remainder of 20.
Use 0 as the next digit of our solution. 
Result so far: 23671.26
Subtracting 0 from 20 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 10:
The number 23 fits into 200 8 times, leaving a remainder of 16.
The next digit of our result is 8. 
Result so far: 23671.2608
Subtract 184 from 200 to get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Advancing to step 11:
23 can be fit into 160 6 times, resulting in a remainder of 22.
Record the quotient 6 as the next digit in the result. 
Result so far: 23671.26086
Subtract 138 from 160 to 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 12:
23 goes into 220 9 times with a remainder of 13.
Use 9 as the next digit of our solution. 
Result so far: 23671.260869
Subtracting 207 from 220 leaves us with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

On to step 13:
If we divide 130 by 23, we get 5 and a remainder of 15.
The next digit of our result is 5. 
Result so far: 23671.2608695
The remainder is 15 after subtracting 115 from 130.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

On to step 14:
150 divided by 23 is 6 with a remainder of 12.
Write down 6 as next digit of the result. 
Result so far: 23671.26086956
If we subtract 138 from 150, we 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.

Our division results in 23671.26086956 with a remaining 1.2e-08.