We look at the division of 319421 by 44 
Let's see how many times 44 fits into 319421.

On to step 1:
The number 44 fits into 3 0 times, leaving a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Include the next digit (1) from the dividend after 3, then repeat: 31 / 44

Let's proceed to step 2:
When dividing 31 by 44, we get 0 with a remainder of 31.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 31 to get 31.
Append the next digit (9) from the dividend to 31 and continue with: 319 / 44

Going ahead to step 3:
44 goes into 319 7 times with a remainder of 11.
The next digit of our result is 7. 
Result so far: 7.0
The remainder is 11 after subtracting 308 from 319.
Fetch the next digit (4) from the dividend, attach it to 11 and continue: 114 / 44

Let's proceed to step 4:
If we divide 114 by 44, we get 2 and a remainder of 26.
Record the quotient 2 as the next digit in the result. 
Result so far: 72.0
If we take 88 away from 114, we end up with 26.
Take the next digit (2) from the dividend and append it to 26, then repeat: 262 / 44

Let's proceed to step 5:
When dividing 262 by 44, we get 5 with a remainder of 42.
The number 5 becomes the next digit in our result. 
Result so far: 725.0
Subtracting 220 from 262 leaves us with 42.
Include the next digit (1) from the dividend after 42, then repeat: 421 / 44

Step 6:
When dividing 421 by 44, we get 9 with a remainder of 25.
The next digit of our result is 9. 
Result so far: 7259.0
If we take 396 away from 421, we end up with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Advancing to step 7:
The number 44 fits into 250 5 times, leaving a remainder of 30.
Write down 5 as next digit of the result. 
Result so far: 7259.5
Deduct 220 from 250 and we're left with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

On to step 8:
44 can be fit into 300 6 times, resulting in a remainder of 36.
Use 6 as the next digit of our solution. 
Result so far: 7259.56
Subtract 264 from 300 to get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Going ahead to step 9:
If we divide 360 by 44, we get 8 and a remainder of 8.
The next digit of our result is 8. 
Result so far: 7259.568
If we take 352 away from 360, we end up with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Step 10:
If we divide 80 by 44, we get 1 and a remainder of 36.
Record the quotient 1 as the next digit in the result. 
Result so far: 7259.5681
The remainder is 36 after subtracting 44 from 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

On to step 11:
44 goes into 360 8 times with a remainder of 8.
Record the quotient 8 as the next digit in the result. 
Result so far: 7259.56818
Subtract 352 from 360 to get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Advancing to step 12:
If we divide 80 by 44, we get 1 and a remainder of 36.
The number 1 becomes the next digit in our result. 
Result so far: 7259.568181
Deduct 44 from 80 and we're left with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

On to step 13:
44 can be fit into 360 8 times, resulting in a remainder of 8.
Write down 8 as next digit of the result. 
Result so far: 7259.5681818
If we subtract 352 from 360, we get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Step 14:
The number 44 fits into 80 1 times, leaving a remainder of 36.
The next digit of our result is 1. 
Result so far: 7259.56818181
If we subtract 44 from 80, we get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

In conclusion, the division gives 7259.56818181 with a balance of 3.6e-08.