We look at the division of 321716 by 44 
We want to figure out the number of times 321716 can be divided by 44.

Let's proceed to step 1:
The number 44 fits into 3 0 times, leaving a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Include the next digit (2) from the dividend after 3, then repeat: 32 / 44

Step 2:
If we divide 32 by 44, we get 0 and a remainder of 32.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 32 leaves us with 32.
Bring next digit (1) of the dividend behind the 32 and repeat the process: 321 / 44

Advancing to step 3:
The number 44 fits into 321 7 times, leaving a remainder of 13.
Use 7 as the next digit of our solution. 
Result so far: 7.0
If we subtract 308 from 321, we get 13.
Take the next digit (7) from the dividend and append it to 13, then repeat: 137 / 44

Advancing to step 4:
137 divided by 44 is 3 with a remainder of 5.
Use 3 as the next digit of our solution. 
Result so far: 73.0
Deduct 132 from 137 and we're left with 5.
Append the next digit (1) from the dividend to 5 and continue with: 51 / 44

Moving on to step 5:
The number 44 fits into 51 1 times, leaving a remainder of 7.
The number 1 becomes the next digit in our result. 
Result so far: 731.0
If we take 44 away from 51, we end up with 7.
Grab the next digit (6) from the dividend, add it to 7, then carry on: 76 / 44

Advancing to step 6:
If we divide 76 by 44, we get 1 and a remainder of 32.
The number 1 becomes the next digit in our result. 
Result so far: 7311.0
Deduct 44 from 76 and we're left with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Moving on to step 7:
When dividing 320 by 44, we get 7 with a remainder of 12.
Put 7 as the next digit of the answer. 
Result so far: 7311.7
If we take 308 away from 320, we end up with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Let's proceed to step 8:
44 can be fit into 120 2 times, resulting in a remainder of 32.
Record the quotient 2 as the next digit in the result. 
Result so far: 7311.72
Deduct 88 from 120 and we're left with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Step 9:
44 can be fit into 320 7 times, resulting in a remainder of 12.
Record the quotient 7 as the next digit in the result. 
Result so far: 7311.727
The remainder is 12 after subtracting 308 from 320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Advancing to step 10:
120 divided by 44 is 2 with a remainder of 32.
The number 2 becomes the next digit in our result. 
Result so far: 7311.7272
The remainder is 32 after subtracting 88 from 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

On to step 11:
When dividing 320 by 44, we get 7 with a remainder of 12.
The next digit of our result is 7. 
Result so far: 7311.72727
Deduct 308 from 320 and we're left with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Let's proceed to step 12:
44 can be fit into 120 2 times, resulting in a remainder of 32.
Write down 2 as next digit of the result. 
Result so far: 7311.727272
Deduct 88 from 120 and we're left with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Step 13:
The number 44 fits into 320 7 times, leaving a remainder of 12.
Put 7 as the next digit of the answer. 
Result so far: 7311.7272727
The remainder is 12 after subtracting 308 from 320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

On to step 14:
44 can be fit into 120 2 times, resulting in a remainder of 32.
The next digit of our result is 2. 
Result so far: 7311.72727272
If we take 88 away from 120, we end up with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Our division results in 7311.72727272 with a remaining 3.2e-08.