392638 ÷ 44 
Let's see how many times 44 fits into 392638.

On to step 1:
When dividing 3 by 44, we get 0 with a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Include the next digit (9) from the dividend after 3, then repeat: 39 / 44

Let's proceed to step 2:
If we divide 39 by 44, we get 0 and a remainder of 39.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 39, we get 39.
Take the next digit (2) from the dividend and append it to 39, then repeat: 392 / 44

Advancing to step 3:
44 can be fit into 392 8 times, resulting in a remainder of 40.
Write down 8 as next digit of the result. 
Result so far: 8.0
Subtracting 352 from 392 leaves us with 40.
Append the next digit (6) from the dividend to 40 and continue with: 406 / 44

Step 4:
When dividing 406 by 44, we get 9 with a remainder of 10.
The next digit of our result is 9. 
Result so far: 89.0
If we subtract 396 from 406, we get 10.
Take the next digit (3) from the dividend and append it to 10, then repeat: 103 / 44

On to step 5:
When dividing 103 by 44, we get 2 with a remainder of 15.
The number 2 becomes the next digit in our result. 
Result so far: 892.0
The remainder is 15 after subtracting 88 from 103.
Append the next digit (8) from the dividend to 15 and continue with: 158 / 44

On to step 6:
44 can be fit into 158 3 times, resulting in a remainder of 26.
The number 3 becomes the next digit in our result. 
Result so far: 8923.0
The remainder is 26 after subtracting 132 from 158.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Let's proceed to step 7:
The number 44 fits into 260 5 times, leaving a remainder of 40.
Write down 5 as next digit of the result. 
Result so far: 8923.5
If we take 220 away from 260, we end up with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Moving on to step 8:
44 goes into 400 9 times with a remainder of 4.
Record the quotient 9 as the next digit in the result. 
Result so far: 8923.59
Deduct 396 from 400 and we're left with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Going ahead to step 9:
The number 44 fits into 40 0 times, leaving a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 8923.59
Deduct 0 from 40 and we're left with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Step 10:
When dividing 400 by 44, we get 9 with a remainder of 4.
Record the quotient 9 as the next digit in the result. 
Result so far: 8923.5909
Subtract 396 from 400 to get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Moving on to step 11:
If we divide 40 by 44, we get 0 and a remainder of 40.
The next digit of our result is 0. 
Result so far: 8923.5909
Deduct 0 from 40 and we're left with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

On to step 12:
If we divide 400 by 44, we get 9 and a remainder of 4.
The number 9 becomes the next digit in our result. 
Result so far: 8923.590909
The remainder is 4 after subtracting 396 from 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Advancing to step 13:
When dividing 40 by 44, we get 0 with a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 8923.590909
If we take 0 away from 40, we end up with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Step 14:
44 goes into 400 9 times with a remainder of 4.
Write down 9 as next digit of the result. 
Result so far: 8923.59090909
Subtracting 396 from 400 leaves us with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

The final result is 8923.59090909 with a remainder of 4e-09.