Let's divide 967440 by 44
We're looking to find how many times 44 goes into 967440.

Moving on to step 1:
9 divided by 44 is 0 with a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Fetch the next digit (6) from the dividend, attach it to 9 and continue: 96 / 44

On to step 2:
When dividing 96 by 44, we get 2 with a remainder of 8.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Deduct 88 from 96 and we're left with 8.
Take the next digit (7) from the dividend and append it to 8, then repeat: 87 / 44

Going ahead to step 3:
87 divided by 44 is 1 with a remainder of 43.
Use 1 as the next digit of our solution. 
Result so far: 21.0
Subtract 44 from 87 to get 43.
Include the next digit (4) from the dividend after 43, then repeat: 434 / 44

Step 4:
If we divide 434 by 44, we get 9 and a remainder of 38.
Record the quotient 9 as the next digit in the result. 
Result so far: 219.0
Subtract 396 from 434 to get 38.
Bring next digit (4) of the dividend behind the 38 and repeat the process: 384 / 44

Let's proceed to step 5:
44 can be fit into 384 8 times, resulting in a remainder of 32.
Use 8 as the next digit of our solution. 
Result so far: 2198.0
If we subtract 352 from 384, we get 32.
Include the next digit (0) from the dividend after 32, then repeat: 320 / 44

Moving on to step 6:
When dividing 320 by 44, we get 7 with a remainder of 12.
The next digit of our result is 7. 
Result so far: 21987.0
Subtracting 308 from 320 leaves us with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Step 7:
When dividing 120 by 44, we get 2 with a remainder of 32.
Put 2 as the next digit of the answer. 
Result so far: 21987.2
The remainder is 32 after subtracting 88 from 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

On to step 8:
The number 44 fits into 320 7 times, leaving a remainder of 12.
The number 7 becomes the next digit in our result. 
Result so far: 21987.27
The remainder is 12 after subtracting 308 from 320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Moving on to step 9:
44 goes into 120 2 times with a remainder of 32.
Write down 2 as next digit of the result. 
Result so far: 21987.272
If we subtract 88 from 120, we get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Advancing to step 10:
320 divided by 44 is 7 with a remainder of 12.
The next digit of our result is 7. 
Result so far: 21987.2727
Subtracting 308 from 320 leaves us with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Going ahead to step 11:
The number 44 fits into 120 2 times, leaving a remainder of 32.
The next digit of our result is 2. 
Result so far: 21987.27272
Subtract 88 from 120 to get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Moving on to step 12:
320 divided by 44 is 7 with a remainder of 12.
Use 7 as the next digit of our solution. 
Result so far: 21987.272727
Subtracting 308 from 320 leaves us with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

On to step 13:
120 divided by 44 is 2 with a remainder of 32.
Use 2 as the next digit of our solution. 
Result so far: 21987.2727272
The remainder is 32 after subtracting 88 from 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

On to step 14:
The number 44 fits into 320 7 times, leaving a remainder of 12.
Record the quotient 7 as the next digit in the result. 
Result so far: 21987.27272727
The remainder is 12 after subtracting 308 from 320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

After the division, we end up with 21987.27272727 and a remainder of 1.2e-08.