44766 divided by 61 
Let's see how many times 61 fits into 44766.

Going ahead to step 1:
61 goes into 4 0 times with a remainder of 4.
Use 0 as the next digit of our solution. 
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 / 61

Let's proceed to step 2:
61 goes into 44 0 times with a remainder of 44.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 44 leaves us with 44.
Grab the next digit (7) from the dividend, add it to 44, then carry on: 447 / 61

Let's proceed to step 3:
61 goes into 447 7 times with a remainder of 20.
The next digit of our result is 7. 
Result so far: 7.0
If we take 427 away from 447, we end up with 20.
Fetch the next digit (6) from the dividend, attach it to 20 and continue: 206 / 61

Advancing to step 4:
61 can be fit into 206 3 times, resulting in a remainder of 23.
The number 3 becomes the next digit in our result. 
Result so far: 73.0
Deduct 183 from 206 and we're left with 23.
Grab the next digit (6) from the dividend, add it to 23, then carry on: 236 / 61

On to step 5:
When dividing 236 by 61, we get 3 with a remainder of 53.
Write down 3 as next digit of the result. 
Result so far: 733.0
Subtracting 183 from 236 leaves us with 53.
Since there are no more digits in the dividend, we add a zero to the remainder making it 530, and continue the process.

Step 6:
61 goes into 530 8 times with a remainder of 42.
The next digit of our result is 8. 
Result so far: 733.8
The remainder is 42 after subtracting 488 from 530.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Going ahead to step 7:
61 can be fit into 420 6 times, resulting in a remainder of 54.
The next digit of our result is 6. 
Result so far: 733.86
Subtract 366 from 420 to 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.

Step 8:
61 goes into 540 8 times with a remainder of 52.
The next digit of our result is 8. 
Result so far: 733.868
If we subtract 488 from 540, we get 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Let's proceed to step 9:
The number 61 fits into 520 8 times, leaving a remainder of 32.
Put 8 as the next digit of the answer. 
Result so far: 733.8688
Subtract 488 from 520 to get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

In conclusion, the division gives 733.8688 with a balance of 0.00032.