Let's divide 44051 by 61
We want to divide 44051 by 61.

Advancing to step 1:
61 can be fit into 4 0 times, resulting in a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Include the next digit (4) from the dividend after 4, then repeat: 44 / 61

Step 2:
The number 61 fits into 44 0 times, leaving a remainder of 44.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 44 to get 44.
Fetch the next digit (0) from the dividend, attach it to 44 and continue: 440 / 61

Step 3:
The number 61 fits into 440 7 times, leaving a remainder of 13.
Put 7 as the next digit of the answer. 
Result so far: 7.0
Subtracting 427 from 440 leaves us with 13.
Fetch the next digit (5) from the dividend, attach it to 13 and continue: 135 / 61

Moving on to step 4:
61 goes into 135 2 times with a remainder of 13.
Put 2 as the next digit of the answer. 
Result so far: 72.0
Deduct 122 from 135 and we're left with 13.
Grab the next digit (1) from the dividend, add it to 13, then carry on: 131 / 61

Advancing to step 5:
131 divided by 61 is 2 with a remainder of 9.
Use 2 as the next digit of our solution. 
Result so far: 722.0
If we subtract 122 from 131, we get 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Advancing to step 6:
If we divide 90 by 61, we get 1 and a remainder of 29.
The number 1 becomes the next digit in our result. 
Result so far: 722.1
The remainder is 29 after subtracting 61 from 90.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

Going ahead to step 7:
61 goes into 290 4 times with a remainder of 46.
Use 4 as the next digit of our solution. 
Result so far: 722.14
The remainder is 46 after subtracting 244 from 290.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

Advancing to step 8:
When dividing 460 by 61, we get 7 with a remainder of 33.
The next digit of our result is 7. 
Result so far: 722.147
If we take 427 away from 460, we end up with 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

Going ahead to step 9:
61 can be fit into 330 5 times, resulting in a remainder of 25.
Write down 5 as next digit of the result. 
Result so far: 722.1475
The remainder is 25 after subtracting 305 from 330.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Moving on to step 10:
The number 61 fits into 250 4 times, leaving a remainder of 6.
Use 4 as the next digit of our solution. 
Result so far: 722.14754
Subtracting 244 from 250 leaves us with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

On to step 11:
60 divided by 61 is 0 with a remainder of 60.
Use 0 as the next digit of our solution. 
Result so far: 722.14754
The remainder is 60 after subtracting 0 from 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Advancing to step 12:
When dividing 600 by 61, we get 9 with a remainder of 51.
The number 9 becomes the next digit in our result. 
Result so far: 722.1475409
If we take 549 away from 600, we end up with 51.
Since there are no more digits in the dividend, we add a zero to the remainder making it 510, and continue the process.

On to step 13:
When dividing 510 by 61, we get 8 with a remainder of 22.
Use 8 as the next digit of our solution. 
Result so far: 722.14754098
If we take 488 away from 510, we end up with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

After the division, we end up with 722.14754098 and a remainder of 2.2e-08.