We look at the division of 44326850 by 613 
We're looking to find how many times 613 goes into 44326850.

Step 1:
If we divide 4 by 613, we get 0 and a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Fetch the next digit (4) from the dividend, attach it to 4 and continue: 44 / 613

Advancing to step 2:
If we divide 44 by 613, we get 0 and a remainder of 44.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 44, we end up with 44.
Take the next digit (3) from the dividend and append it to 44, then repeat: 443 / 613

Let's proceed to step 3:
When dividing 443 by 613, we get 0 with a remainder of 443.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 443 leaves us with 443.
Fetch the next digit (2) from the dividend, attach it to 443 and continue: 4432 / 613

On to step 4:
When dividing 4432 by 613, we get 7 with a remainder of 141.
The next digit of our result is 7. 
Result so far: 7.0
If we take 4291 away from 4432, we end up with 141.
Include the next digit (6) from the dividend after 141, then repeat: 1416 / 613

On to step 5:
If we divide 1416 by 613, we get 2 and a remainder of 190.
The next digit of our result is 2. 
Result so far: 72.0
Subtract 1226 from 1416 to get 190.
Include the next digit (8) from the dividend after 190, then repeat: 1908 / 613

Step 6:
613 can be fit into 1908 3 times, resulting in a remainder of 69.
Record the quotient 3 as the next digit in the result. 
Result so far: 723.0
If we subtract 1839 from 1908, we get 69.
Take the next digit (5) from the dividend and append it to 69, then repeat: 695 / 613

Step 7:
613 can be fit into 695 1 times, resulting in a remainder of 82.
Record the quotient 1 as the next digit in the result. 
Result so far: 7231.0
Subtract 613 from 695 to get 82.
Append the next digit (0) from the dividend to 82 and continue with: 820 / 613

On to step 8:
If we divide 820 by 613, we get 1 and a remainder of 207.
Write down 1 as next digit of the result. 
Result so far: 72311.0
The remainder is 207 after subtracting 613 from 820.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2070, and continue the process.

On to step 9:
613 can be fit into 2070 3 times, resulting in a remainder of 231.
Use 3 as the next digit of our solution. 
Result so far: 72311.3
Subtracting 1839 from 2070 leaves us with 231.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2310, and continue the process.

Advancing to step 10:
The number 613 fits into 2310 3 times, leaving a remainder of 471.
The number 3 becomes the next digit in our result. 
Result so far: 72311.33
Subtracting 1839 from 2310 leaves us with 471.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4710, and continue the process.

Our division results in 72311.33 with a remaining 0.471.