We're dividing 44623805 by 421 
We want to divide 44623805 by 421.

Advancing to step 1:
4 divided by 421 is 0 with a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Append the next digit (4) from the dividend to 4 and continue with: 44 / 421

Advancing to step 2:
The number 421 fits into 44 0 times, leaving a remainder of 44.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 44 to get 44.
Take the next digit (6) from the dividend and append it to 44, then repeat: 446 / 421

Moving on to step 3:
446 divided by 421 is 1 with a remainder of 25.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Deduct 421 from 446 and we're left with 25.
Append the next digit (2) from the dividend to 25 and continue with: 252 / 421

On to step 4:
421 can be fit into 252 0 times, resulting in a remainder of 252.
Use 0 as the next digit of our solution. 
Result so far: 10.0
The remainder is 252 after subtracting 0 from 252.
Fetch the next digit (3) from the dividend, attach it to 252 and continue: 2523 / 421

Moving on to step 5:
421 goes into 2523 5 times with a remainder of 418.
The next digit of our result is 5. 
Result so far: 105.0
Subtract 2105 from 2523 to get 418.
Append the next digit (8) from the dividend to 418 and continue with: 4188 / 421

Moving on to step 6:
If we divide 4188 by 421, we get 9 and a remainder of 399.
The number 9 becomes the next digit in our result. 
Result so far: 1059.0
If we subtract 3789 from 4188, we get 399.
Fetch the next digit (0) from the dividend, attach it to 399 and continue: 3990 / 421

Going ahead to step 7:
421 goes into 3990 9 times with a remainder of 201.
Use 9 as the next digit of our solution. 
Result so far: 10599.0
Subtract 3789 from 3990 to get 201.
Bring next digit (5) of the dividend behind the 201 and repeat the process: 2015 / 421

Moving on to step 8:
421 goes into 2015 4 times with a remainder of 331.
Record the quotient 4 as the next digit in the result. 
Result so far: 105994.0
Deduct 1684 from 2015 and we're left with 331.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3310, and continue the process.

Let's proceed to step 9:
The number 421 fits into 3310 7 times, leaving a remainder of 363.
Put 7 as the next digit of the answer. 
Result so far: 105994.7
Subtracting 2947 from 3310 leaves us with 363.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3630, and continue the process.

Let's proceed to step 10:
When dividing 3630 by 421, we get 8 with a remainder of 262.
Put 8 as the next digit of the answer. 
Result so far: 105994.78
Subtract 3368 from 3630 to get 262.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2620, and continue the process.

Moving on to step 11:
The number 421 fits into 2620 6 times, leaving a remainder of 94.
The number 6 becomes the next digit in our result. 
Result so far: 105994.786
Subtracting 2526 from 2620 leaves us with 94.
Since there are no more digits in the dividend, we add a zero to the remainder making it 940, and continue the process.

On to step 12:
The number 421 fits into 940 2 times, leaving a remainder of 98.
Write down 2 as next digit of the result. 
Result so far: 105994.7862
Deduct 842 from 940 and we're left with 98.
Since there are no more digits in the dividend, we add a zero to the remainder making it 980, and continue the process.

Advancing to step 13:
421 can be fit into 980 2 times, resulting in a remainder of 138.
Use 2 as the next digit of our solution. 
Result so far: 105994.78622
If we take 842 away from 980, we end up with 138.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1380, and continue the process.

The final result is 105994.78622 with a remainder of 0.000138.