Let's divide 217660 by 44
Our goal is to divide 217660 by 44.

Step 1:
The number 44 fits into 2 0 times, leaving a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Take the next digit (1) from the dividend and append it to 2, then repeat: 21 / 44

On to step 2:
21 divided by 44 is 0 with a remainder of 21.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 21 and we're left with 21.
Include the next digit (7) from the dividend after 21, then repeat: 217 / 44

Step 3:
If we divide 217 by 44, we get 4 and a remainder of 41.
Record the quotient 4 as the next digit in the result. 
Result so far: 4.0
If we take 176 away from 217, we end up with 41.
Take the next digit (6) from the dividend and append it to 41, then repeat: 416 / 44

Advancing to step 4:
416 divided by 44 is 9 with a remainder of 20.
Write down 9 as next digit of the result. 
Result so far: 49.0
Subtracting 396 from 416 leaves us with 20.
Include the next digit (6) from the dividend after 20, then repeat: 206 / 44

On to step 5:
206 divided by 44 is 4 with a remainder of 30.
Use 4 as the next digit of our solution. 
Result so far: 494.0
Deduct 176 from 206 and we're left with 30.
Grab the next digit (0) from the dividend, add it to 30, then carry on: 300 / 44

Moving on to step 6:
44 goes into 300 6 times with a remainder of 36.
Use 6 as the next digit of our solution. 
Result so far: 4946.0
The remainder is 36 after subtracting 264 from 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Let's proceed to step 7:
The number 44 fits into 360 8 times, leaving a remainder of 8.
Write down 8 as next digit of the result. 
Result so far: 4946.8
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.

Going ahead to step 8:
44 can be fit into 80 1 times, resulting in a remainder of 36.
The number 1 becomes the next digit in our result. 
Result so far: 4946.81
Subtracting 44 from 80 leaves us 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.

Moving on to step 9:
The number 44 fits into 360 8 times, leaving a remainder of 8.
Record the quotient 8 as the next digit in the result. 
Result so far: 4946.818
Deduct 352 from 360 and we're left 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.

Moving on to step 10:
When dividing 80 by 44, we get 1 with a remainder of 36.
The number 1 becomes the next digit in our result. 
Result so far: 4946.8181
Subtract 44 from 80 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.

Advancing to step 11:
The number 44 fits into 360 8 times, leaving a remainder of 8.
Write down 8 as next digit of the result. 
Result so far: 4946.81818
Subtracting 352 from 360 leaves us 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.

Advancing to step 12:
When dividing 80 by 44, we get 1 with a remainder of 36.
The next digit of our result is 1. 
Result so far: 4946.818181
Subtracting 44 from 80 leaves us 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:
When dividing 360 by 44, we get 8 with a remainder of 8.
Record the quotient 8 as the next digit in the result. 
Result so far: 4946.8181818
Subtracting 352 from 360 leaves us 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.

Let's proceed to step 14:
The number 44 fits into 80 1 times, leaving a remainder of 36.
Use 1 as the next digit of our solution. 
Result so far: 4946.81818181
If we take 44 away from 80, we end up 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.

In conclusion, the division gives 4946.81818181 with a balance of 3.6e-08.