We look at the division of 44139816 by 705 
We want to divide 44139816 by 705.

Going ahead to step 1:
705 can be fit into 4 0 times, resulting in a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Include the next digit (4) from the dividend after 4, then repeat: 44 / 705

Moving on to step 2:
44 divided by 705 is 0 with a remainder of 44.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 44 after subtracting 0 from 44.
Fetch the next digit (1) from the dividend, attach it to 44 and continue: 441 / 705

Going ahead to step 3:
If we divide 441 by 705, we get 0 and a remainder of 441.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 441 after subtracting 0 from 441.
Append the next digit (3) from the dividend to 441 and continue with: 4413 / 705

Step 4:
When dividing 4413 by 705, we get 6 with a remainder of 183.
Use 6 as the next digit of our solution. 
Result so far: 6.0
Subtracting 4230 from 4413 leaves us with 183.
Fetch the next digit (9) from the dividend, attach it to 183 and continue: 1839 / 705

Going ahead to step 5:
1839 divided by 705 is 2 with a remainder of 429.
Put 2 as the next digit of the answer. 
Result so far: 62.0
Deduct 1410 from 1839 and we're left with 429.
Fetch the next digit (8) from the dividend, attach it to 429 and continue: 4298 / 705

Let's proceed to step 6:
705 can be fit into 4298 6 times, resulting in a remainder of 68.
Write down 6 as next digit of the result. 
Result so far: 626.0
Subtracting 4230 from 4298 leaves us with 68.
Bring next digit (1) of the dividend behind the 68 and repeat the process: 681 / 705

Advancing to step 7:
705 can be fit into 681 0 times, resulting in a remainder of 681.
The number 0 becomes the next digit in our result. 
Result so far: 6260.0
Deduct 0 from 681 and we're left with 681.
Grab the next digit (6) from the dividend, add it to 681, then carry on: 6816 / 705

Going ahead to step 8:
705 can be fit into 6816 9 times, resulting in a remainder of 471.
Use 9 as the next digit of our solution. 
Result so far: 62609.0
Subtracting 6345 from 6816 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.

Going ahead to step 9:
If we divide 4710 by 705, we get 6 and a remainder of 480.
Write down 6 as next digit of the result. 
Result so far: 62609.6
Subtracting 4230 from 4710 leaves us with 480.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4800, and continue the process.

Advancing to step 10:
705 can be fit into 4800 6 times, resulting in a remainder of 570.
The next digit of our result is 6. 
Result so far: 62609.66
Deduct 4230 from 4800 and we're left with 570.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5700, and continue the process.

In conclusion, the division gives 62609.66 with a balance of 0.57.