We look at the division of 616926 by 44 
Let's see how many times 44 fits into 616926.

Let's proceed to step 1:
44 can be fit into 6 0 times, resulting in a remainder of 6.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 6 leaves us with 6.
Fetch the next digit (1) from the dividend, attach it to 6 and continue: 61 / 44

Advancing to step 2:
61 divided by 44 is 1 with 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.
Grab the next digit (6) from the dividend, add it to 17, then carry on: 176 / 44

Let's proceed to step 3:
44 goes into 176 4 times with a remainder of 0.
Record the quotient 4 as the next digit in the result. 
Result so far: 14.0
Deduct 176 from 176 and we're left with 0.
Include the next digit (9) from the dividend after 0, then repeat: 9 / 44

Moving on to step 4:
9 divided by 44 is 0 with a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 140.0
If we subtract 0 from 9, we get 9.
Include the next digit (2) from the dividend after 9, then repeat: 92 / 44

Step 5:
When dividing 92 by 44, we get 2 with a remainder of 4.
Put 2 as the next digit of the answer. 
Result so far: 1402.0
If we take 88 away from 92, we end up with 4.
Append the next digit (6) from the dividend to 4 and continue with: 46 / 44

Let's proceed to step 6:
46 divided by 44 is 1 with a remainder of 2.
Write down 1 as next digit of the result. 
Result so far: 14021.0
If we subtract 44 from 46, we get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

On to step 7:
20 divided by 44 is 0 with a remainder of 20.
Put 0 as the next digit of the answer. 
Result so far: 14021.0
Subtracting 0 from 20 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 8:
If we divide 200 by 44, we get 4 and a remainder of 24.
Put 4 as the next digit of the answer. 
Result so far: 14021.04
The remainder is 24 after subtracting 176 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Moving on to step 9:
44 can be fit into 240 5 times, resulting in a remainder of 20.
Record the quotient 5 as the next digit in the result. 
Result so far: 14021.045
Deduct 220 from 240 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 10:
The number 44 fits into 200 4 times, leaving a remainder of 24.
Record the quotient 4 as the next digit in the result. 
Result so far: 14021.0454
Deduct 176 from 200 and we're left with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Let's proceed to step 11:
The number 44 fits into 240 5 times, leaving a remainder of 20.
Write down 5 as next digit of the result. 
Result so far: 14021.04545
Deduct 220 from 240 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 12:
44 goes into 200 4 times with a remainder of 24.
The next digit of our result is 4. 
Result so far: 14021.045454
If we subtract 176 from 200, we get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Step 13:
240 divided by 44 is 5 with a remainder of 20.
Record the quotient 5 as the next digit in the result. 
Result so far: 14021.0454545
Deduct 220 from 240 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 14:
200 divided by 44 is 4 with a remainder of 24.
The number 4 becomes the next digit in our result. 
Result so far: 14021.04545454
Subtracting 176 from 200 leaves us with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

After the division, we end up with 14021.04545454 and a remainder of 2.4e-08.