We're dividing 319479 by 44 
We're looking to find how many times 44 goes into 319479.

Let's proceed to step 1:
The number 44 fits into 3 0 times, leaving a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Bring next digit (1) of the dividend behind the 3 and repeat the process: 31 / 44

Let's proceed to step 2:
When dividing 31 by 44, we get 0 with a remainder of 31.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 31 to get 31.
Grab the next digit (9) from the dividend, add it to 31, then carry on: 319 / 44

Let's proceed to step 3:
44 goes into 319 7 times with a remainder of 11.
Write down 7 as next digit of the result. 
Result so far: 7.0
Subtracting 308 from 319 leaves us with 11.
Grab the next digit (4) from the dividend, add it to 11, then carry on: 114 / 44

Advancing to step 4:
The number 44 fits into 114 2 times, leaving a remainder of 26.
Write down 2 as next digit of the result. 
Result so far: 72.0
Subtracting 88 from 114 leaves us with 26.
Grab the next digit (7) from the dividend, add it to 26, then carry on: 267 / 44

Let's proceed to step 5:
267 divided by 44 is 6 with a remainder of 3.
Record the quotient 6 as the next digit in the result. 
Result so far: 726.0
If we take 264 away from 267, we end up with 3.
Append the next digit (9) from the dividend to 3 and continue with: 39 / 44

On to step 6:
44 goes into 39 0 times with a remainder of 39.
Use 0 as the next digit of our solution. 
Result so far: 7260.0
Subtract 0 from 39 to get 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

On to step 7:
44 goes into 390 8 times with a remainder of 38.
Record the quotient 8 as the next digit in the result. 
Result so far: 7260.8
If we take 352 away from 390, we end up with 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Let's proceed to step 8:
The number 44 fits into 380 8 times, leaving a remainder of 28.
Write down 8 as next digit of the result. 
Result so far: 7260.88
If we subtract 352 from 380, we get 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

The final result is 7260.88 with a remainder of 0.028.