544278 ÷ 44 
We want to figure out the number of times 544278 can be divided by 44.

Moving on to step 1:
When dividing 5 by 44, we get 0 with a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 5 after subtracting 0 from 5.
Include the next digit (4) from the dividend after 5, then repeat: 54 / 44

Let's proceed to step 2:
44 can be fit into 54 1 times, resulting in a remainder of 10.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we subtract 44 from 54, we get 10.
Include the next digit (4) from the dividend after 10, then repeat: 104 / 44

Going ahead to step 3:
If we divide 104 by 44, we get 2 and a remainder of 16.
Use 2 as the next digit of our solution. 
Result so far: 12.0
If we take 88 away from 104, we end up with 16.
Include the next digit (2) from the dividend after 16, then repeat: 162 / 44

On to step 4:
When dividing 162 by 44, we get 3 with a remainder of 30.
The number 3 becomes the next digit in our result. 
Result so far: 123.0
Deduct 132 from 162 and we're left with 30.
Bring next digit (7) of the dividend behind the 30 and repeat the process: 307 / 44

Step 5:
307 divided by 44 is 6 with a remainder of 43.
Record the quotient 6 as the next digit in the result. 
Result so far: 1236.0
The remainder is 43 after subtracting 264 from 307.
Grab the next digit (8) from the dividend, add it to 43, then carry on: 438 / 44

Let's proceed to step 6:
438 divided by 44 is 9 with a remainder of 42.
The number 9 becomes the next digit in our result. 
Result so far: 12369.0
The remainder is 42 after subtracting 396 from 438.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

On to step 7:
When dividing 420 by 44, we get 9 with a remainder of 24.
Record the quotient 9 as the next digit in the result. 
Result so far: 12369.9
Subtracting 396 from 420 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.

On to step 8:
The number 44 fits into 240 5 times, leaving a remainder of 20.
Record the quotient 5 as the next digit in the result. 
Result so far: 12369.95
Subtract 220 from 240 to get 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 9:
44 goes into 200 4 times with a remainder of 24.
Write down 4 as next digit of the result. 
Result so far: 12369.954
If we take 176 away from 200, we end up 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.

Going ahead to step 10:
If we divide 240 by 44, we get 5 and a remainder of 20.
Record the quotient 5 as the next digit in the result. 
Result so far: 12369.9545
The remainder is 20 after subtracting 220 from 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 11:
44 goes into 200 4 times with a remainder of 24.
Record the quotient 4 as the next digit in the result. 
Result so far: 12369.95454
Subtract 176 from 200 to 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.

Let's proceed to step 12:
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: 12369.954545
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 13:
The number 44 fits into 200 4 times, leaving a remainder of 24.
The number 4 becomes the next digit in our result. 
Result so far: 12369.9545454
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.

Step 14:
44 can be fit into 240 5 times, resulting in a remainder of 20.
The number 5 becomes the next digit in our result. 
Result so far: 12369.95454545
If we take 220 away from 240, we end up 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.

The final outcome is 12369.95454545, with a leftover of 2e-08.