We're dividing 61832051 by 44 
Our goal is to divide 61832051 by 44.

Let's proceed to step 1:
The number 44 fits into 6 0 times, leaving a remainder of 6.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 6 to get 6.
Bring next digit (1) of the dividend behind the 6 and repeat the process: 61 / 44

Let's proceed to step 2:
44 goes into 61 1 times with a remainder of 17.
The next digit of our result is 1. 
Result so far: 1.0
If we take 44 away from 61, we end up with 17.
Fetch the next digit (8) from the dividend, attach it to 17 and continue: 178 / 44

Moving on to step 3:
The number 44 fits into 178 4 times, leaving a remainder of 2.
Put 4 as the next digit of the answer. 
Result so far: 14.0
Deduct 176 from 178 and we're left with 2.
Include the next digit (3) from the dividend after 2, then repeat: 23 / 44

On to step 4:
The number 44 fits into 23 0 times, leaving a remainder of 23.
Record the quotient 0 as the next digit in the result. 
Result so far: 140.0
Subtract 0 from 23 to get 23.
Include the next digit (2) from the dividend after 23, then repeat: 232 / 44

Advancing to step 5:
44 goes into 232 5 times with a remainder of 12.
The number 5 becomes the next digit in our result. 
Result so far: 1405.0
Deduct 220 from 232 and we're left with 12.
Append the next digit (0) from the dividend to 12 and continue with: 120 / 44

Going ahead to step 6:
The number 44 fits into 120 2 times, leaving a remainder of 32.
The next digit of our result is 2. 
Result so far: 14052.0
Subtracting 88 from 120 leaves us with 32.
Grab the next digit (5) from the dividend, add it to 32, then carry on: 325 / 44

Going ahead to step 7:
44 can be fit into 325 7 times, resulting in a remainder of 17.
Put 7 as the next digit of the answer. 
Result so far: 140527.0
Subtracting 308 from 325 leaves us with 17.
Append the next digit (1) from the dividend to 17 and continue with: 171 / 44

On to step 8:
The number 44 fits into 171 3 times, leaving a remainder of 39.
Write down 3 as next digit of the result. 
Result so far: 1405273.0
Deduct 132 from 171 and we're left with 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

Moving on to step 9:
If we divide 390 by 44, we get 8 and a remainder of 38.
Write down 8 as next digit of the result. 
Result so far: 1405273.8
Subtracting 352 from 390 leaves us with 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

On to step 10:
If we divide 380 by 44, we get 8 and a remainder of 28.
The number 8 becomes the next digit in our result. 
Result so far: 1405273.88
If we take 352 away from 380, we end up with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

The final result is 1405273.88 with a remainder of 0.028.