We look at the division of 235132 by 44 
We want to figure out the number of times 235132 can be divided by 44.

Advancing to step 1:
44 goes into 2 0 times with a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Bring next digit (3) of the dividend behind the 2 and repeat the process: 23 / 44

Step 2:
44 can be fit into 23 0 times, resulting in a remainder of 23.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 23 and we're left with 23.
Fetch the next digit (5) from the dividend, attach it to 23 and continue: 235 / 44

On to step 3:
When dividing 235 by 44, we get 5 with a remainder of 15.
The next digit of our result is 5. 
Result so far: 5.0
Deduct 220 from 235 and we're left with 15.
Include the next digit (1) from the dividend after 15, then repeat: 151 / 44

Advancing to step 4:
The number 44 fits into 151 3 times, leaving a remainder of 19.
Record the quotient 3 as the next digit in the result. 
Result so far: 53.0
Deduct 132 from 151 and we're left with 19.
Take the next digit (3) from the dividend and append it to 19, then repeat: 193 / 44

On to step 5:
The number 44 fits into 193 4 times, leaving a remainder of 17.
The number 4 becomes the next digit in our result. 
Result so far: 534.0
If we take 176 away from 193, we end up with 17.
Take the next digit (2) from the dividend and append it to 17, then repeat: 172 / 44

Step 6:
44 can be fit into 172 3 times, resulting in a remainder of 40.
The next digit of our result is 3. 
Result so far: 5343.0
Deduct 132 from 172 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.

Let's proceed to step 7:
400 divided by 44 is 9 with a remainder of 4.
Write down 9 as next digit of the result. 
Result so far: 5343.9
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 8:
The number 44 fits into 40 0 times, leaving a remainder of 40.
The next digit of our result is 0. 
Result so far: 5343.9
If we take 0 away from 40, we end up 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 9:
400 divided by 44 is 9 with a remainder of 4.
Put 9 as the next digit of the answer. 
Result so far: 5343.909
The remainder is 4 after subtracting 396 from 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Let's proceed to step 10:
40 divided by 44 is 0 with a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 5343.909
The remainder is 40 after subtracting 0 from 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 11:
44 goes into 400 9 times with a remainder of 4.
Record the quotient 9 as the next digit in the result. 
Result so far: 5343.90909
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.

On to step 12:
The number 44 fits into 40 0 times, leaving a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 5343.90909
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.

Advancing to step 13:
If we divide 400 by 44, we get 9 and a remainder of 4.
Record the quotient 9 as the next digit in the result. 
Result so far: 5343.9090909
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.

Let's proceed to step 14:
If we divide 40 by 44, we get 0 and a remainder of 40.
The next digit of our result is 0. 
Result so far: 5343.9090909
If we take 0 away from 40, we end up 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.

The final outcome is 5343.9090909, with a leftover of 4e-08.