We're dividing 52619 by 44 
We want to figure out the number of times 52619 can be divided by 44.

Let's proceed 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
If we subtract 0 from 5, we get 5.
Take the next digit (2) from the dividend and append it to 5, then repeat: 52 / 44

Let's proceed to step 2:
If we divide 52 by 44, we get 1 and a remainder of 8.
The next digit of our result is 1. 
Result so far: 1.0
Subtracting 44 from 52 leaves us with 8.
Fetch the next digit (6) from the dividend, attach it to 8 and continue: 86 / 44

On to step 3:
44 can be fit into 86 1 times, resulting in a remainder of 42.
Put 1 as the next digit of the answer. 
Result so far: 11.0
The remainder is 42 after subtracting 44 from 86.
Append the next digit (1) from the dividend to 42 and continue with: 421 / 44

On to step 4:
44 goes into 421 9 times with a remainder of 25.
The number 9 becomes the next digit in our result. 
Result so far: 119.0
If we take 396 away from 421, we end up with 25.
Take the next digit (9) from the dividend and append it to 25, then repeat: 259 / 44

Advancing to step 5:
259 divided by 44 is 5 with a remainder of 39.
Put 5 as the next digit of the answer. 
Result so far: 1195.0
Subtract 220 from 259 to get 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

Advancing to step 6:
44 goes into 390 8 times with a remainder of 38.
Write down 8 as next digit of the result. 
Result so far: 1195.8
The remainder is 38 after subtracting 352 from 390.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Moving on to step 7:
If we divide 380 by 44, we get 8 and a remainder of 28.
The next digit of our result is 8. 
Result so far: 1195.88
Deduct 352 from 380 and we're left with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Our division results in 1195.88 with a remaining 0.028.