We look at the division of 44548974 by 940 
Let's see how many times 940 fits into 44548974.

On to step 1:
940 can be fit into 4 0 times, resulting in a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Append the next digit (4) from the dividend to 4 and continue with: 44 / 940

Let's proceed to step 2:
The number 940 fits into 44 0 times, leaving a remainder of 44.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 44 to get 44.
Bring next digit (5) of the dividend behind the 44 and repeat the process: 445 / 940

Going ahead to step 3:
940 goes into 445 0 times with a remainder of 445.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 445 to get 445.
Append the next digit (4) from the dividend to 445 and continue with: 4454 / 940

Moving on to step 4:
If we divide 4454 by 940, we get 4 and a remainder of 694.
Put 4 as the next digit of the answer. 
Result so far: 4.0
Subtract 3760 from 4454 to get 694.
Bring next digit (8) of the dividend behind the 694 and repeat the process: 6948 / 940

Step 5:
6948 divided by 940 is 7 with a remainder of 368.
The next digit of our result is 7. 
Result so far: 47.0
Subtracting 6580 from 6948 leaves us with 368.
Take the next digit (9) from the dividend and append it to 368, then repeat: 3689 / 940

On to step 6:
3689 divided by 940 is 3 with a remainder of 869.
The next digit of our result is 3. 
Result so far: 473.0
If we take 2820 away from 3689, we end up with 869.
Take the next digit (7) from the dividend and append it to 869, then repeat: 8697 / 940

Step 7:
When dividing 8697 by 940, we get 9 with a remainder of 237.
Use 9 as the next digit of our solution. 
Result so far: 4739.0
The remainder is 237 after subtracting 8460 from 8697.
Grab the next digit (4) from the dividend, add it to 237, then carry on: 2374 / 940

Let's proceed to step 8:
The number 940 fits into 2374 2 times, leaving a remainder of 494.
Record the quotient 2 as the next digit in the result. 
Result so far: 47392.0
The remainder is 494 after subtracting 1880 from 2374.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4940, and continue the process.

Let's proceed to step 9:
When dividing 4940 by 940, we get 5 with a remainder of 240.
Use 5 as the next digit of our solution. 
Result so far: 47392.5
Subtract 4700 from 4940 to get 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2400, and continue the process.

Moving on to step 10:
940 can be fit into 2400 2 times, resulting in a remainder of 520.
The number 2 becomes the next digit in our result. 
Result so far: 47392.52
Deduct 1880 from 2400 and we're left with 520.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5200, and continue the process.

Step 11:
When dividing 5200 by 940, we get 5 with a remainder of 500.
Record the quotient 5 as the next digit in the result. 
Result so far: 47392.525
Subtract 4700 from 5200 to get 500.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5000, and continue the process.

Step 12:
If we divide 5000 by 940, we get 5 and a remainder of 300.
Put 5 as the next digit of the answer. 
Result so far: 47392.5255
Subtract 4700 from 5000 to get 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3000, and continue the process.

The final result is 47392.5255 with a remainder of 0.003.