We look at the division of 197731 by 44 
We're looking to find how many times 44 goes into 197731.

Advancing to step 1:
1 divided by 44 is 0 with a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Fetch the next digit (9) from the dividend, attach it to 1 and continue: 19 / 44

Advancing to step 2:
The number 44 fits into 19 0 times, leaving a remainder of 19.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 19, we get 19.
Include the next digit (7) from the dividend after 19, then repeat: 197 / 44

Moving on to step 3:
The number 44 fits into 197 4 times, leaving a remainder of 21.
Write down 4 as next digit of the result. 
Result so far: 4.0
If we take 176 away from 197, we end up with 21.
Fetch the next digit (7) from the dividend, attach it to 21 and continue: 217 / 44

Moving on to step 4:
The number 44 fits into 217 4 times, leaving a remainder of 41.
The next digit of our result is 4. 
Result so far: 44.0
Deduct 176 from 217 and we're left with 41.
Fetch the next digit (3) from the dividend, attach it to 41 and continue: 413 / 44

Moving on to step 5:
44 can be fit into 413 9 times, resulting in a remainder of 17.
Record the quotient 9 as the next digit in the result. 
Result so far: 449.0
Subtract 396 from 413 to get 17.
Append the next digit (1) from the dividend to 17 and continue with: 171 / 44

Going ahead to step 6:
The number 44 fits into 171 3 times, leaving a remainder of 39.
The next digit of our result is 3. 
Result so far: 4493.0
Subtracting 132 from 171 leaves us with 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

On to step 7:
If we divide 390 by 44, we get 8 and a remainder of 38.
Write down 8 as next digit of the result. 
Result so far: 4493.8
If we subtract 352 from 390, we get 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Step 8:
If we divide 380 by 44, we get 8 and a remainder of 28.
The next digit of our result is 8. 
Result so far: 4493.88
Deduct 352 from 380 and we're left with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

The final outcome is 4493.88, with a leftover of 0.028.