We're dividing 44647946 by 521 
We want to figure out the number of times 44647946 can be divided by 521.

Moving on to step 1:
521 can be fit into 4 0 times, resulting in a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Take the next digit (4) from the dividend and append it to 4, then repeat: 44 / 521

Let's proceed to step 2:
44 divided by 521 is 0 with a remainder of 44.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 44 after subtracting 0 from 44.
Grab the next digit (6) from the dividend, add it to 44, then carry on: 446 / 521

Let's proceed to step 3:
521 goes into 446 0 times with a remainder of 446.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 446, we get 446.
Take the next digit (4) from the dividend and append it to 446, then repeat: 4464 / 521

Advancing to step 4:
4464 divided by 521 is 8 with a remainder of 296.
The number 8 becomes the next digit in our result. 
Result so far: 8.0
If we take 4168 away from 4464, we end up with 296.
Grab the next digit (7) from the dividend, add it to 296, then carry on: 2967 / 521

Let's proceed to step 5:
521 can be fit into 2967 5 times, resulting in a remainder of 362.
Put 5 as the next digit of the answer. 
Result so far: 85.0
If we take 2605 away from 2967, we end up with 362.
Bring next digit (9) of the dividend behind the 362 and repeat the process: 3629 / 521

Advancing to step 6:
If we divide 3629 by 521, we get 6 and a remainder of 503.
Use 6 as the next digit of our solution. 
Result so far: 856.0
The remainder is 503 after subtracting 3126 from 3629.
Bring next digit (4) of the dividend behind the 503 and repeat the process: 5034 / 521

On to step 7:
When dividing 5034 by 521, we get 9 with a remainder of 345.
The number 9 becomes the next digit in our result. 
Result so far: 8569.0
If we subtract 4689 from 5034, we get 345.
Bring next digit (6) of the dividend behind the 345 and repeat the process: 3456 / 521

Going ahead to step 8:
The number 521 fits into 3456 6 times, leaving a remainder of 330.
The next digit of our result is 6. 
Result so far: 85696.0
The remainder is 330 after subtracting 3126 from 3456.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3300, and continue the process.

Going ahead to step 9:
521 can be fit into 3300 6 times, resulting in a remainder of 174.
Use 6 as the next digit of our solution. 
Result so far: 85696.6
Subtracting 3126 from 3300 leaves us with 174.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1740, and continue the process.

Step 10:
The number 521 fits into 1740 3 times, leaving a remainder of 177.
Put 3 as the next digit of the answer. 
Result so far: 85696.63
Subtract 1563 from 1740 to get 177.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1770, and continue the process.

Let's proceed to step 11:
521 can be fit into 1770 3 times, resulting in a remainder of 207.
The number 3 becomes the next digit in our result. 
Result so far: 85696.633
Deduct 1563 from 1770 and we're left with 207.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2070, and continue the process.

The final outcome is 85696.633, with a leftover of 0.0207.