44423177 ÷ 312 
We want to divide 44423177 by 312.

Moving on to step 1:
The number 312 fits into 4 0 times, leaving a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Bring next digit (4) of the dividend behind the 4 and repeat the process: 44 / 312

Step 2:
44 divided by 312 is 0 with a remainder of 44.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 44, we end up with 44.
Bring next digit (4) of the dividend behind the 44 and repeat the process: 444 / 312

Advancing to step 3:
312 goes into 444 1 times with a remainder of 132.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we subtract 312 from 444, we get 132.
Append the next digit (2) from the dividend to 132 and continue with: 1322 / 312

Let's proceed to step 4:
1322 divided by 312 is 4 with a remainder of 74.
The next digit of our result is 4. 
Result so far: 14.0
If we take 1248 away from 1322, we end up with 74.
Take the next digit (3) from the dividend and append it to 74, then repeat: 743 / 312

Moving on to step 5:
If we divide 743 by 312, we get 2 and a remainder of 119.
Write down 2 as next digit of the result. 
Result so far: 142.0
If we subtract 624 from 743, we get 119.
Include the next digit (1) from the dividend after 119, then repeat: 1191 / 312

Step 6:
The number 312 fits into 1191 3 times, leaving a remainder of 255.
Write down 3 as next digit of the result. 
Result so far: 1423.0
If we subtract 936 from 1191, we get 255.
Bring next digit (7) of the dividend behind the 255 and repeat the process: 2557 / 312

Moving on to step 7:
The number 312 fits into 2557 8 times, leaving a remainder of 61.
Write down 8 as next digit of the result. 
Result so far: 14238.0
If we take 2496 away from 2557, we end up with 61.
Append the next digit (7) from the dividend to 61 and continue with: 617 / 312

Step 8:
312 can be fit into 617 1 times, resulting in a remainder of 305.
Write down 1 as next digit of the result. 
Result so far: 142381.0
Deduct 312 from 617 and we're left with 305.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3050, and continue the process.

Going ahead to step 9:
312 goes into 3050 9 times with a remainder of 242.
Use 9 as the next digit of our solution. 
Result so far: 142381.9
If we take 2808 away from 3050, we end up with 242.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2420, and continue the process.

Advancing to step 10:
312 goes into 2420 7 times with a remainder of 236.
The number 7 becomes the next digit in our result. 
Result so far: 142381.97
If we subtract 2184 from 2420, we get 236.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2360, and continue the process.

Step 11:
The number 312 fits into 2360 7 times, leaving a remainder of 176.
Use 7 as the next digit of our solution. 
Result so far: 142381.977
Subtracting 2184 from 2360 leaves us with 176.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1760, and continue the process.

The final result is 142381.977 with a remainder of 0.0176.