We look at the division of 61997844 by 44 
Our goal is to divide 61997844 by 44.

Advancing to step 1:
44 goes into 6 0 times with a remainder of 6.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 6, we get 6.
Append the next digit (1) from the dividend to 6 and continue with: 61 / 44

Moving on to step 2:
44 can be fit into 61 1 times, resulting in a remainder of 17.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtracting 44 from 61 leaves us with 17.
Take the next digit (9) from the dividend and append it to 17, then repeat: 179 / 44

Step 3:
The number 44 fits into 179 4 times, leaving a remainder of 3.
Put 4 as the next digit of the answer. 
Result so far: 14.0
Deduct 176 from 179 and we're left with 3.
Append the next digit (9) from the dividend to 3 and continue with: 39 / 44

Moving on to step 4:
When dividing 39 by 44, we get 0 with a remainder of 39.
The number 0 becomes the next digit in our result. 
Result so far: 140.0
The remainder is 39 after subtracting 0 from 39.
Grab the next digit (7) from the dividend, add it to 39, then carry on: 397 / 44

Moving on to step 5:
44 can be fit into 397 9 times, resulting in a remainder of 1.
Put 9 as the next digit of the answer. 
Result so far: 1409.0
The remainder is 1 after subtracting 396 from 397.
Append the next digit (8) from the dividend to 1 and continue with: 18 / 44

Going ahead to step 6:
18 divided by 44 is 0 with a remainder of 18.
The number 0 becomes the next digit in our result. 
Result so far: 14090.0
If we take 0 away from 18, we end up with 18.
Append the next digit (4) from the dividend to 18 and continue with: 184 / 44

Advancing to step 7:
44 can be fit into 184 4 times, resulting in a remainder of 8.
Put 4 as the next digit of the answer. 
Result so far: 140904.0
Subtracting 176 from 184 leaves us with 8.
Fetch the next digit (4) from the dividend, attach it to 8 and continue: 84 / 44

Going ahead to step 8:
44 can be fit into 84 1 times, resulting in a remainder of 40.
The number 1 becomes the next digit in our result. 
Result so far: 1409041.0
Subtracting 44 from 84 leaves us 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 9:
The number 44 fits into 400 9 times, leaving a remainder of 4.
The number 9 becomes the next digit in our result. 
Result so far: 1409041.9
If we take 396 away from 400, we end up 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.

Step 10:
40 divided by 44 is 0 with a remainder of 40.
The next digit of our result is 0. 
Result so far: 1409041.9
Subtract 0 from 40 to get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Advancing to step 11:
When dividing 400 by 44, we get 9 with a remainder of 4.
The number 9 becomes the next digit in our result. 
Result so far: 1409041.909
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 12:
When dividing 40 by 44, we get 0 with a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 1409041.909
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.

Moving on to step 13:
44 can be fit into 400 9 times, resulting in a remainder of 4.
Use 9 as the next digit of our solution. 
Result so far: 1409041.90909
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.

Moving on to step 14:
44 goes into 40 0 times with a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 1409041.90909
Subtracting 0 from 40 leaves us 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.

Let's proceed to step 15:
If we divide 400 by 44, we get 9 and a remainder of 4.
Write down 9 as next digit of the result. 
Result so far: 1409041.9090909
If we subtract 396 from 400, we 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.

Going ahead to step 16:
When dividing 40 by 44, we get 0 with a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 1409041.9090909
If we subtract 0 from 40, we get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

The final outcome is 1409041.9090909, with a leftover of 4e-08.