We're dividing 130540 by 44 
We're looking to find how many times 44 goes into 130540.

Going ahead to step 1:
44 can be fit into 1 0 times, resulting in a remainder of 1.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 1 leaves us with 1.
Include the next digit (3) from the dividend after 1, then repeat: 13 / 44

Step 2:
44 goes into 13 0 times with a remainder of 13.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 13 and we're left with 13.
Append the next digit (0) from the dividend to 13 and continue with: 130 / 44

On to step 3:
The number 44 fits into 130 2 times, leaving a remainder of 42.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
If we subtract 88 from 130, we get 42.
Append the next digit (5) from the dividend to 42 and continue with: 425 / 44

Let's proceed to step 4:
The number 44 fits into 425 9 times, leaving a remainder of 29.
Write down 9 as next digit of the result. 
Result so far: 29.0
Subtract 396 from 425 to get 29.
Append the next digit (4) from the dividend to 29 and continue with: 294 / 44

Moving on to step 5:
294 divided by 44 is 6 with a remainder of 30.
Write down 6 as next digit of the result. 
Result so far: 296.0
If we take 264 away from 294, we end up with 30.
Bring next digit (0) of the dividend behind the 30 and repeat the process: 300 / 44

On to step 6:
44 can be fit into 300 6 times, resulting in a remainder of 36.
The next digit of our result is 6. 
Result so far: 2966.0
If we subtract 264 from 300, we get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Going ahead to step 7:
If we divide 360 by 44, we get 8 and a remainder of 8.
Put 8 as the next digit of the answer. 
Result so far: 2966.8
Subtracting 352 from 360 leaves us with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Going ahead to step 8:
44 goes into 80 1 times with a remainder of 36.
The number 1 becomes the next digit in our result. 
Result so far: 2966.81
If we subtract 44 from 80, we get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Moving on to step 9:
The number 44 fits into 360 8 times, leaving a remainder of 8.
Record the quotient 8 as the next digit in the result. 
Result so far: 2966.818
Subtracting 352 from 360 leaves us with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Let's proceed to step 10:
44 can be fit into 80 1 times, resulting in a remainder of 36.
Put 1 as the next digit of the answer. 
Result so far: 2966.8181
Subtract 44 from 80 to get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

On to step 11:
When dividing 360 by 44, we get 8 with a remainder of 8.
Record the quotient 8 as the next digit in the result. 
Result so far: 2966.81818
Deduct 352 from 360 and we're left with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Let's proceed to step 12:
44 can be fit into 80 1 times, resulting in a remainder of 36.
The next digit of our result is 1. 
Result so far: 2966.818181
If we take 44 away from 80, we end up with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Let's proceed to step 13:
44 can be fit into 360 8 times, resulting in a remainder of 8.
Use 8 as the next digit of our solution. 
Result so far: 2966.8181818
Subtracting 352 from 360 leaves us with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Moving on to step 14:
80 divided by 44 is 1 with a remainder of 36.
Record the quotient 1 as the next digit in the result. 
Result so far: 2966.81818181
The remainder is 36 after subtracting 44 from 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

The quotient of the division is 2966.81818181, and the remainder is 3.6e-08.