44663572 ÷ 316 
We want to figure out the number of times 44663572 can be divided by 316.

Going ahead to step 1:
When dividing 4 by 316, we get 0 with a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Take the next digit (4) from the dividend and append it to 4, then repeat: 44 / 316

Step 2:
When dividing 44 by 316, we get 0 with a remainder of 44.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 44, we get 44.
Include the next digit (6) from the dividend after 44, then repeat: 446 / 316

Advancing to step 3:
When dividing 446 by 316, we get 1 with a remainder of 130.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtract 316 from 446 to get 130.
Append the next digit (6) from the dividend to 130 and continue with: 1306 / 316

Going ahead to step 4:
316 can be fit into 1306 4 times, resulting in a remainder of 42.
Put 4 as the next digit of the answer. 
Result so far: 14.0
Subtract 1264 from 1306 to get 42.
Append the next digit (3) from the dividend to 42 and continue with: 423 / 316

Let's proceed to step 5:
423 divided by 316 is 1 with a remainder of 107.
Record the quotient 1 as the next digit in the result. 
Result so far: 141.0
If we take 316 away from 423, we end up with 107.
Take the next digit (5) from the dividend and append it to 107, then repeat: 1075 / 316

Let's proceed to step 6:
The number 316 fits into 1075 3 times, leaving a remainder of 127.
Use 3 as the next digit of our solution. 
Result so far: 1413.0
If we subtract 948 from 1075, we get 127.
Fetch the next digit (7) from the dividend, attach it to 127 and continue: 1277 / 316

Advancing to step 7:
316 goes into 1277 4 times with a remainder of 13.
Use 4 as the next digit of our solution. 
Result so far: 14134.0
The remainder is 13 after subtracting 1264 from 1277.
Include the next digit (2) from the dividend after 13, then repeat: 132 / 316

Going ahead to step 8:
If we divide 132 by 316, we get 0 and a remainder of 132.
Put 0 as the next digit of the answer. 
Result so far: 141340.0
If we subtract 0 from 132, we get 132.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1320, and continue the process.

Going ahead to step 9:
If we divide 1320 by 316, we get 4 and a remainder of 56.
Write down 4 as next digit of the result. 
Result so far: 141340.4
If we subtract 1264 from 1320, we get 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Step 10:
316 can be fit into 560 1 times, resulting in a remainder of 244.
Record the quotient 1 as the next digit in the result. 
Result so far: 141340.41
Subtract 316 from 560 to get 244.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2440, and continue the process.

Moving on to step 11:
If we divide 2440 by 316, we get 7 and a remainder of 228.
Write down 7 as next digit of the result. 
Result so far: 141340.417
Subtracting 2212 from 2440 leaves us with 228.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2280, and continue the process.

Moving on to step 12:
The number 316 fits into 2280 7 times, leaving a remainder of 68.
Write down 7 as next digit of the result. 
Result so far: 141340.4177
If we subtract 2212 from 2280, we get 68.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

The final result is 141340.4177 with a remainder of 0.00068.