We look at the division of 44662103 by 324 
Let's see how many times 324 fits into 44662103.

Going ahead to step 1:
4 divided by 324 is 0 with a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Take the next digit (4) from the dividend and append it to 4, then repeat: 44 / 324

On to step 2:
324 can be fit into 44 0 times, resulting in a remainder of 44.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 44, we end up with 44.
Append the next digit (6) from the dividend to 44 and continue with: 446 / 324

Moving on to step 3:
The number 324 fits into 446 1 times, leaving a remainder of 122.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
The remainder is 122 after subtracting 324 from 446.
Grab the next digit (6) from the dividend, add it to 122, then carry on: 1226 / 324

Step 4:
1226 divided by 324 is 3 with a remainder of 254.
The next digit of our result is 3. 
Result so far: 13.0
If we subtract 972 from 1226, we get 254.
Bring next digit (2) of the dividend behind the 254 and repeat the process: 2542 / 324

Moving on to step 5:
If we divide 2542 by 324, we get 7 and a remainder of 274.
Use 7 as the next digit of our solution. 
Result so far: 137.0
If we take 2268 away from 2542, we end up with 274.
Take the next digit (1) from the dividend and append it to 274, then repeat: 2741 / 324

Going ahead to step 6:
When dividing 2741 by 324, we get 8 with a remainder of 149.
The number 8 becomes the next digit in our result. 
Result so far: 1378.0
If we subtract 2592 from 2741, we get 149.
Fetch the next digit (0) from the dividend, attach it to 149 and continue: 1490 / 324

Advancing to step 7:
When dividing 1490 by 324, we get 4 with a remainder of 194.
Use 4 as the next digit of our solution. 
Result so far: 13784.0
If we subtract 1296 from 1490, we get 194.
Bring next digit (3) of the dividend behind the 194 and repeat the process: 1943 / 324

Step 8:
If we divide 1943 by 324, we get 5 and a remainder of 323.
Record the quotient 5 as the next digit in the result. 
Result so far: 137845.0
Subtracting 1620 from 1943 leaves us with 323.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3230, and continue the process.

On to step 9:
324 can be fit into 3230 9 times, resulting in a remainder of 314.
Write down 9 as next digit of the result. 
Result so far: 137845.9
The remainder is 314 after subtracting 2916 from 3230.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3140, and continue the process.

On to step 10:
3140 divided by 324 is 9 with a remainder of 224.
The number 9 becomes the next digit in our result. 
Result so far: 137845.99
If we subtract 2916 from 3140, we get 224.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2240, and continue the process.

Our division results in 137845.99 with a remaining 0.224.