We look at the division of 44747523 by 521 
We want to figure out the number of times 44747523 can be divided by 521.

Moving on to step 1:
When dividing 4 by 521, we get 0 with a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Append the next digit (4) from the dividend to 4 and continue with: 44 / 521

Step 2:
521 goes into 44 0 times with a remainder of 44.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 44 leaves us with 44.
Fetch the next digit (7) from the dividend, attach it to 44 and continue: 447 / 521

Let's proceed to step 3:
If we divide 447 by 521, we get 0 and a remainder of 447.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 447, we get 447.
Grab the next digit (4) from the dividend, add it to 447, then carry on: 4474 / 521

Advancing to step 4:
The number 521 fits into 4474 8 times, leaving a remainder of 306.
Put 8 as the next digit of the answer. 
Result so far: 8.0
Subtracting 4168 from 4474 leaves us with 306.
Take the next digit (7) from the dividend and append it to 306, then repeat: 3067 / 521

Advancing to step 5:
3067 divided by 521 is 5 with a remainder of 462.
Use 5 as the next digit of our solution. 
Result so far: 85.0
Deduct 2605 from 3067 and we're left with 462.
Bring next digit (5) of the dividend behind the 462 and repeat the process: 4625 / 521

Going ahead to step 6:
The number 521 fits into 4625 8 times, leaving a remainder of 457.
Write down 8 as next digit of the result. 
Result so far: 858.0
Subtract 4168 from 4625 to get 457.
Append the next digit (2) from the dividend to 457 and continue with: 4572 / 521

On to step 7:
4572 divided by 521 is 8 with a remainder of 404.
The number 8 becomes the next digit in our result. 
Result so far: 8588.0
Deduct 4168 from 4572 and we're left with 404.
Append the next digit (3) from the dividend to 404 and continue with: 4043 / 521

Step 8:
521 goes into 4043 7 times with a remainder of 396.
Write down 7 as next digit of the result. 
Result so far: 85887.0
Deduct 3647 from 4043 and we're left with 396.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3960, and continue the process.

Moving on to step 9:
521 can be fit into 3960 7 times, resulting in a remainder of 313.
The number 7 becomes the next digit in our result. 
Result so far: 85887.7
If we take 3647 away from 3960, we end up with 313.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3130, and continue the process.

Going ahead to step 10:
When dividing 3130 by 521, we get 6 with a remainder of 4.
Put 6 as the next digit of the answer. 
Result so far: 85887.76
The remainder is 4 after subtracting 3126 from 3130.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Going ahead to step 11:
521 can be fit into 40 0 times, resulting in a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 85887.76
Deduct 0 from 40 and we're left with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Let's proceed to step 12:
400 divided by 521 is 0 with a remainder of 400.
The next digit of our result is 0. 
Result so far: 85887.76
Subtract 0 from 400 to get 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4000, and continue the process.

After the division, we end up with 85887.76 and a remainder of 0.004.