We look at the division of 46964342 by 544 
Let's see how many times 544 fits into 46964342.

Step 1:
4 divided by 544 is 0 with a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Fetch the next digit (6) from the dividend, attach it to 4 and continue: 46 / 544

Moving on to step 2:
When dividing 46 by 544, we get 0 with a remainder of 46.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 46 and we're left with 46.
Include the next digit (9) from the dividend after 46, then repeat: 469 / 544

Advancing to step 3:
544 can be fit into 469 0 times, resulting in a remainder of 469.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 469 to get 469.
Append the next digit (6) from the dividend to 469 and continue with: 4696 / 544

Going ahead to step 4:
When dividing 4696 by 544, we get 8 with a remainder of 344.
Write down 8 as next digit of the result. 
Result so far: 8.0
Subtracting 4352 from 4696 leaves us with 344.
Grab the next digit (4) from the dividend, add it to 344, then carry on: 3444 / 544

On to step 5:
The number 544 fits into 3444 6 times, leaving a remainder of 180.
The number 6 becomes the next digit in our result. 
Result so far: 86.0
If we take 3264 away from 3444, we end up with 180.
Take the next digit (3) from the dividend and append it to 180, then repeat: 1803 / 544

On to step 6:
The number 544 fits into 1803 3 times, leaving a remainder of 171.
Record the quotient 3 as the next digit in the result. 
Result so far: 863.0
The remainder is 171 after subtracting 1632 from 1803.
Grab the next digit (4) from the dividend, add it to 171, then carry on: 1714 / 544

Let's proceed to step 7:
1714 divided by 544 is 3 with a remainder of 82.
The number 3 becomes the next digit in our result. 
Result so far: 8633.0
If we subtract 1632 from 1714, we get 82.
Bring next digit (2) of the dividend behind the 82 and repeat the process: 822 / 544

Going ahead to step 8:
822 divided by 544 is 1 with a remainder of 278.
Use 1 as the next digit of our solution. 
Result so far: 86331.0
If we subtract 544 from 822, we get 278.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2780, and continue the process.

Advancing to step 9:
544 can be fit into 2780 5 times, resulting in a remainder of 60.
Use 5 as the next digit of our solution. 
Result so far: 86331.5
If we subtract 2720 from 2780, we get 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 10:
600 divided by 544 is 1 with a remainder of 56.
Use 1 as the next digit of our solution. 
Result so far: 86331.51
If we subtract 544 from 600, we get 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Moving on to step 11:
560 divided by 544 is 1 with a remainder of 16.
Write down 1 as next digit of the result. 
Result so far: 86331.511
If we subtract 544 from 560, we get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

The final result is 86331.511 with a remainder of 0.0016.