We look at the division of 44864794 by 312 
Let's see how many times 312 fits into 44864794.

Going ahead to step 1:
4 divided by 312 is 0 with a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Grab the next digit (4) from the dividend, add it to 4, then carry on: 44 / 312

Let's proceed to step 2:
When dividing 44 by 312, we get 0 with a remainder of 44.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 44 after subtracting 0 from 44.
Fetch the next digit (8) from the dividend, attach it to 44 and continue: 448 / 312

Step 3:
The number 312 fits into 448 1 times, leaving a remainder of 136.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we subtract 312 from 448, we get 136.
Append the next digit (6) from the dividend to 136 and continue with: 1366 / 312

On to step 4:
When dividing 1366 by 312, we get 4 with a remainder of 118.
Write down 4 as next digit of the result. 
Result so far: 14.0
The remainder is 118 after subtracting 1248 from 1366.
Append the next digit (4) from the dividend to 118 and continue with: 1184 / 312

Let's proceed to step 5:
1184 divided by 312 is 3 with a remainder of 248.
Put 3 as the next digit of the answer. 
Result so far: 143.0
The remainder is 248 after subtracting 936 from 1184.
Fetch the next digit (7) from the dividend, attach it to 248 and continue: 2487 / 312

Step 6:
2487 divided by 312 is 7 with a remainder of 303.
Use 7 as the next digit of our solution. 
Result so far: 1437.0
The remainder is 303 after subtracting 2184 from 2487.
Include the next digit (9) from the dividend after 303, then repeat: 3039 / 312

Going ahead to step 7:
When dividing 3039 by 312, we get 9 with a remainder of 231.
The number 9 becomes the next digit in our result. 
Result so far: 14379.0
Subtracting 2808 from 3039 leaves us with 231.
Append the next digit (4) from the dividend to 231 and continue with: 2314 / 312

Step 8:
2314 divided by 312 is 7 with a remainder of 130.
Put 7 as the next digit of the answer. 
Result so far: 143797.0
The remainder is 130 after subtracting 2184 from 2314.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1300, and continue the process.

Moving on to step 9:
312 can be fit into 1300 4 times, resulting in a remainder of 52.
Use 4 as the next digit of our solution. 
Result so far: 143797.4
If we take 1248 away from 1300, we end up with 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

On to step 10:
When dividing 520 by 312, we get 1 with a remainder of 208.
Record the quotient 1 as the next digit in the result. 
Result so far: 143797.41
Deduct 312 from 520 and we're left with 208.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2080, and continue the process.

Advancing to step 11:
312 goes into 2080 6 times with a remainder of 208.
Record the quotient 6 as the next digit in the result. 
Result so far: 143797.416
Subtract 1872 from 2080 to get 208.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2080, and continue the process.

Step 12:
When dividing 2080 by 312, we get 6 with a remainder of 208.
The number 6 becomes the next digit in our result. 
Result so far: 143797.4166
The remainder is 208 after subtracting 1872 from 2080.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2080, and continue the process.

In conclusion, the division gives 143797.4166 with a balance of 0.00208.