Let's divide 43976728 by 117
Our goal is to divide 43976728 by 117.

Advancing to step 1:
If we divide 4 by 117, we get 0 and a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Take the next digit (3) from the dividend and append it to 4, then repeat: 43 / 117

On to step 2:
117 can be fit into 43 0 times, resulting in a remainder of 43.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 43, we get 43.
Fetch the next digit (9) from the dividend, attach it to 43 and continue: 439 / 117

Let's proceed to step 3:
439 divided by 117 is 3 with a remainder of 88.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
The remainder is 88 after subtracting 351 from 439.
Fetch the next digit (7) from the dividend, attach it to 88 and continue: 887 / 117

Moving on to step 4:
117 can be fit into 887 7 times, resulting in a remainder of 68.
Use 7 as the next digit of our solution. 
Result so far: 37.0
The remainder is 68 after subtracting 819 from 887.
Grab the next digit (6) from the dividend, add it to 68, then carry on: 686 / 117

Let's proceed to step 5:
The number 117 fits into 686 5 times, leaving a remainder of 101.
Use 5 as the next digit of our solution. 
Result so far: 375.0
If we subtract 585 from 686, we get 101.
Append the next digit (7) from the dividend to 101 and continue with: 1017 / 117

On to step 6:
117 can be fit into 1017 8 times, resulting in a remainder of 81.
Use 8 as the next digit of our solution. 
Result so far: 3758.0
Subtract 936 from 1017 to get 81.
Take the next digit (2) from the dividend and append it to 81, then repeat: 812 / 117

Going ahead to step 7:
If we divide 812 by 117, we get 6 and a remainder of 110.
The next digit of our result is 6. 
Result so far: 37586.0
Subtracting 702 from 812 leaves us with 110.
Bring next digit (8) of the dividend behind the 110 and repeat the process: 1108 / 117

On to step 8:
When dividing 1108 by 117, we get 9 with a remainder of 55.
The next digit of our result is 9. 
Result so far: 375869.0
Deduct 1053 from 1108 and we're left with 55.
Since there are no more digits in the dividend, we add a zero to the remainder making it 550, and continue the process.

Moving on to step 9:
117 goes into 550 4 times with a remainder of 82.
Put 4 as the next digit of the answer. 
Result so far: 375869.4
Subtract 468 from 550 to get 82.
Since there are no more digits in the dividend, we add a zero to the remainder making it 820, and continue the process.

Let's proceed to step 10:
When dividing 820 by 117, we get 7 with a remainder of 1.
Put 7 as the next digit of the answer. 
Result so far: 375869.47
Deduct 819 from 820 and we're left with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Step 11:
The number 117 fits into 10 0 times, leaving a remainder of 10.
Put 0 as the next digit of the answer. 
Result so far: 375869.47
Subtracting 0 from 10 leaves us with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Moving on to step 12:
If we divide 100 by 117, we get 0 and a remainder of 100.
Use 0 as the next digit of our solution. 
Result so far: 375869.47
Deduct 0 from 100 and we're left with 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

Our division results in 375869.47 with a remaining 0.001.