We look at the division of 44172933 by 438 
Our goal is to divide 44172933 by 438.

Advancing to step 1:
438 goes into 4 0 times with a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Grab the next digit (4) from the dividend, add it to 4, then carry on: 44 / 438

On to step 2:
When dividing 44 by 438, we get 0 with a remainder of 44.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 44, we end up with 44.
Grab the next digit (1) from the dividend, add it to 44, then carry on: 441 / 438

Step 3:
If we divide 441 by 438, we get 1 and a remainder of 3.
The next digit of our result is 1. 
Result so far: 1.0
Subtract 438 from 441 to get 3.
Grab the next digit (7) from the dividend, add it to 3, then carry on: 37 / 438

On to step 4:
438 can be fit into 37 0 times, resulting in a remainder of 37.
Use 0 as the next digit of our solution. 
Result so far: 10.0
Subtracting 0 from 37 leaves us with 37.
Take the next digit (2) from the dividend and append it to 37, then repeat: 372 / 438

On to step 5:
438 can be fit into 372 0 times, resulting in a remainder of 372.
The next digit of our result is 0. 
Result so far: 100.0
The remainder is 372 after subtracting 0 from 372.
Bring next digit (9) of the dividend behind the 372 and repeat the process: 3729 / 438

Going ahead to step 6:
When dividing 3729 by 438, we get 8 with a remainder of 225.
The next digit of our result is 8. 
Result so far: 1008.0
Subtracting 3504 from 3729 leaves us with 225.
Append the next digit (3) from the dividend to 225 and continue with: 2253 / 438

Let's proceed to step 7:
2253 divided by 438 is 5 with a remainder of 63.
The number 5 becomes the next digit in our result. 
Result so far: 10085.0
The remainder is 63 after subtracting 2190 from 2253.
Fetch the next digit (3) from the dividend, attach it to 63 and continue: 633 / 438

Advancing to step 8:
438 can be fit into 633 1 times, resulting in a remainder of 195.
Write down 1 as next digit of the result. 
Result so far: 100851.0
Deduct 438 from 633 and we're left with 195.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1950, and continue the process.

Going ahead to step 9:
1950 divided by 438 is 4 with a remainder of 198.
Use 4 as the next digit of our solution. 
Result so far: 100851.4
If we take 1752 away from 1950, we end up with 198.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1980, and continue the process.

On to step 10:
If we divide 1980 by 438, we get 4 and a remainder of 228.
Use 4 as the next digit of our solution. 
Result so far: 100851.44
The remainder is 228 after subtracting 1752 from 1980.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2280, and continue the process.

After the division, we end up with 100851.44 and a remainder of 0.228.