Let's divide 44642961 by 821
We want to figure out the number of times 44642961 can be divided by 821.

Moving on to step 1:
821 can be fit into 4 0 times, resulting in a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Fetch the next digit (4) from the dividend, attach it to 4 and continue: 44 / 821

Let's proceed to step 2:
If we divide 44 by 821, we get 0 and a remainder of 44.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 44 and we're left with 44.
Append the next digit (6) from the dividend to 44 and continue with: 446 / 821

On to step 3:
821 can be fit into 446 0 times, resulting in a remainder of 446.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 446 after subtracting 0 from 446.
Bring next digit (4) of the dividend behind the 446 and repeat the process: 4464 / 821

On to step 4:
If we divide 4464 by 821, we get 5 and a remainder of 359.
Use 5 as the next digit of our solution. 
Result so far: 5.0
Deduct 4105 from 4464 and we're left with 359.
Include the next digit (2) from the dividend after 359, then repeat: 3592 / 821

Moving on to step 5:
The number 821 fits into 3592 4 times, leaving a remainder of 308.
The number 4 becomes the next digit in our result. 
Result so far: 54.0
Deduct 3284 from 3592 and we're left with 308.
Append the next digit (9) from the dividend to 308 and continue with: 3089 / 821

Advancing to step 6:
The number 821 fits into 3089 3 times, leaving a remainder of 626.
Write down 3 as next digit of the result. 
Result so far: 543.0
Deduct 2463 from 3089 and we're left with 626.
Grab the next digit (6) from the dividend, add it to 626, then carry on: 6266 / 821

Going ahead to step 7:
821 goes into 6266 7 times with a remainder of 519.
The next digit of our result is 7. 
Result so far: 5437.0
The remainder is 519 after subtracting 5747 from 6266.
Append the next digit (1) from the dividend to 519 and continue with: 5191 / 821

Let's proceed to step 8:
5191 divided by 821 is 6 with a remainder of 265.
Use 6 as the next digit of our solution. 
Result so far: 54376.0
If we take 4926 away from 5191, we end up with 265.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2650, and continue the process.

Advancing to step 9:
821 goes into 2650 3 times with a remainder of 187.
Put 3 as the next digit of the answer. 
Result so far: 54376.3
If we take 2463 away from 2650, we end up with 187.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1870, and continue the process.

Let's proceed to step 10:
821 can be fit into 1870 2 times, resulting in a remainder of 228.
The number 2 becomes the next digit in our result. 
Result so far: 54376.32
Subtracting 1642 from 1870 leaves us with 228.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2280, and continue the process.

On to step 11:
If we divide 2280 by 821, we get 2 and a remainder of 638.
Record the quotient 2 as the next digit in the result. 
Result so far: 54376.322
Deduct 1642 from 2280 and we're left with 638.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6380, and continue the process.

The quotient of the division is 54376.322, and the remainder is 0.0638.