We look at the division of 44906311 by 235 
Our goal is to divide 44906311 by 235.

Step 1:
The number 235 fits into 4 0 times, leaving a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Bring next digit (4) of the dividend behind the 4 and repeat the process: 44 / 235

Going ahead to step 2:
44 divided by 235 is 0 with a remainder of 44.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 44 to get 44.
Append the next digit (9) from the dividend to 44 and continue with: 449 / 235

Step 3:
235 goes into 449 1 times with a remainder of 214.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we take 235 away from 449, we end up with 214.
Include the next digit (0) from the dividend after 214, then repeat: 2140 / 235

Moving on to step 4:
235 can be fit into 2140 9 times, resulting in a remainder of 25.
Write down 9 as next digit of the result. 
Result so far: 19.0
If we subtract 2115 from 2140, we get 25.
Bring next digit (6) of the dividend behind the 25 and repeat the process: 256 / 235

Moving on to step 5:
If we divide 256 by 235, we get 1 and a remainder of 21.
Use 1 as the next digit of our solution. 
Result so far: 191.0
Subtracting 235 from 256 leaves us with 21.
Include the next digit (3) from the dividend after 21, then repeat: 213 / 235

On to step 6:
213 divided by 235 is 0 with a remainder of 213.
Record the quotient 0 as the next digit in the result. 
Result so far: 1910.0
Subtract 0 from 213 to get 213.
Bring next digit (1) of the dividend behind the 213 and repeat the process: 2131 / 235

Step 7:
2131 divided by 235 is 9 with a remainder of 16.
Record the quotient 9 as the next digit in the result. 
Result so far: 19109.0
Subtracting 2115 from 2131 leaves us with 16.
Fetch the next digit (1) from the dividend, attach it to 16 and continue: 161 / 235

Advancing to step 8:
161 divided by 235 is 0 with a remainder of 161.
Record the quotient 0 as the next digit in the result. 
Result so far: 191090.0
Subtracting 0 from 161 leaves us with 161.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1610, and continue the process.

On to step 9:
1610 divided by 235 is 6 with a remainder of 200.
Put 6 as the next digit of the answer. 
Result so far: 191090.6
The remainder is 200 after subtracting 1410 from 1610.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

Moving on to step 10:
If we divide 2000 by 235, we get 8 and a remainder of 120.
Put 8 as the next digit of the answer. 
Result so far: 191090.68
Subtracting 1880 from 2000 leaves us with 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Let's proceed to step 11:
The number 235 fits into 1200 5 times, leaving a remainder of 25.
The number 5 becomes the next digit in our result. 
Result so far: 191090.685
Subtract 1175 from 1200 to get 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Going ahead to step 12:
The number 235 fits into 250 1 times, leaving a remainder of 15.
Put 1 as the next digit of the answer. 
Result so far: 191090.6851
Subtract 235 from 250 to get 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

On to step 13:
If we divide 150 by 235, we get 0 and a remainder of 150.
Use 0 as the next digit of our solution. 
Result so far: 191090.6851
Subtracting 0 from 150 leaves us with 150.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1500, and continue the process.

Advancing to step 14:
When dividing 1500 by 235, we get 6 with a remainder of 90.
The number 6 becomes the next digit in our result. 
Result so far: 191090.685106
If we take 1410 away from 1500, we end up with 90.
Since there are no more digits in the dividend, we add a zero to the remainder making it 900, and continue the process.

Moving on to step 15:
235 goes into 900 3 times with a remainder of 195.
Put 3 as the next digit of the answer. 
Result so far: 191090.6851063
Subtract 705 from 900 to get 195.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1950, and continue the process.

Let's proceed to step 16:
When dividing 1950 by 235, we get 8 with a remainder of 70.
Record the quotient 8 as the next digit in the result. 
Result so far: 191090.68510638
Deduct 1880 from 1950 and we're left with 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

The final result is 191090.68510638 with a remainder of 7e-08.