We look at the division of 946967 by 44 
Let's see how many times 44 fits into 946967.

On to step 1:
When dividing 9 by 44, we get 0 with a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Include the next digit (4) from the dividend after 9, then repeat: 94 / 44

Moving on to step 2:
If we divide 94 by 44, we get 2 and a remainder of 6.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
The remainder is 6 after subtracting 88 from 94.
Grab the next digit (6) from the dividend, add it to 6, then carry on: 66 / 44

Let's proceed to step 3:
66 divided by 44 is 1 with a remainder of 22.
Write down 1 as next digit of the result. 
Result so far: 21.0
If we take 44 away from 66, we end up with 22.
Take the next digit (9) from the dividend and append it to 22, then repeat: 229 / 44

Going ahead to step 4:
If we divide 229 by 44, we get 5 and a remainder of 9.
Put 5 as the next digit of the answer. 
Result so far: 215.0
If we subtract 220 from 229, we get 9.
Take the next digit (6) from the dividend and append it to 9, then repeat: 96 / 44

On to step 5:
44 can be fit into 96 2 times, resulting in a remainder of 8.
The number 2 becomes the next digit in our result. 
Result so far: 2152.0
Deduct 88 from 96 and we're left with 8.
Fetch the next digit (7) from the dividend, attach it to 8 and continue: 87 / 44

On to step 6:
The number 44 fits into 87 1 times, leaving a remainder of 43.
The next digit of our result is 1. 
Result so far: 21521.0
If we take 44 away from 87, we end up with 43.
Since there are no more digits in the dividend, we add a zero to the remainder making it 430, and continue the process.

On to step 7:
44 can be fit into 430 9 times, resulting in a remainder of 34.
The number 9 becomes the next digit in our result. 
Result so far: 21521.9
Deduct 396 from 430 and we're left with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Going ahead to step 8:
340 divided by 44 is 7 with a remainder of 32.
Put 7 as the next digit of the answer. 
Result so far: 21521.97
If we take 308 away from 340, we end up with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Going ahead to step 9:
44 goes into 320 7 times with a remainder of 12.
The number 7 becomes the next digit in our result. 
Result so far: 21521.977
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 21521.977 and a remainder of 0.0012.