We look at the division of 977671 by 44 
Our goal is to divide 977671 by 44.

Step 1:
If we divide 9 by 44, we get 0 and a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 9 to get 9.
Include the next digit (7) from the dividend after 9, then repeat: 97 / 44

On to step 2:
The number 44 fits into 97 2 times, leaving a remainder of 9.
Write down 2 as next digit of the result. 
Result so far: 2.0
If we take 88 away from 97, we end up with 9.
Append the next digit (7) from the dividend to 9 and continue with: 97 / 44

On to step 3:
The number 44 fits into 97 2 times, leaving a remainder of 9.
Write down 2 as next digit of the result. 
Result so far: 22.0
Deduct 88 from 97 and we're left with 9.
Grab the next digit (6) from the dividend, add it to 9, then carry on: 96 / 44

Let's proceed to step 4:
44 goes into 96 2 times with a remainder of 8.
The number 2 becomes the next digit in our result. 
Result so far: 222.0
If we take 88 away from 96, we end up with 8.
Include the next digit (7) from the dividend after 8, then repeat: 87 / 44

Let's proceed to step 5:
When dividing 87 by 44, we get 1 with a remainder of 43.
Put 1 as the next digit of the answer. 
Result so far: 2221.0
If we subtract 44 from 87, we get 43.
Take the next digit (1) from the dividend and append it to 43, then repeat: 431 / 44

Step 6:
44 goes into 431 9 times with a remainder of 35.
Put 9 as the next digit of the answer. 
Result so far: 22219.0
The remainder is 35 after subtracting 396 from 431.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Step 7:
44 goes into 350 7 times with a remainder of 42.
Put 7 as the next digit of the answer. 
Result so far: 22219.7
Deduct 308 from 350 and we're left with 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Step 8:
When dividing 420 by 44, we get 9 with a remainder of 24.
Use 9 as the next digit of our solution. 
Result so far: 22219.79
If we subtract 396 from 420, we get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Going ahead to step 9:
When dividing 240 by 44, we get 5 with a remainder of 20.
The next digit of our result is 5. 
Result so far: 22219.795
Subtracting 220 from 240 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:
200 divided by 44 is 4 with a remainder of 24.
The number 4 becomes the next digit in our result. 
Result so far: 22219.7954
Subtracting 176 from 200 leaves us with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Let's proceed to step 11:
240 divided by 44 is 5 with a remainder of 20.
Put 5 as the next digit of the answer. 
Result so far: 22219.79545
If we subtract 220 from 240, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 12:
When dividing 200 by 44, we get 4 with a remainder of 24.
Write down 4 as next digit of the result. 
Result so far: 22219.795454
Subtract 176 from 200 to get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Step 13:
44 can be fit into 240 5 times, resulting in a remainder of 20.
The next digit of our result is 5. 
Result so far: 22219.7954545
If we subtract 220 from 240, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 14:
44 goes into 200 4 times with a remainder of 24.
Record the quotient 4 as the next digit in the result. 
Result so far: 22219.79545454
If we subtract 176 from 200, we get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

In conclusion, the division gives 22219.79545454 with a balance of 2.4e-08.