392971 ÷ 44 
We want to figure out the number of times 392971 can be divided by 44.

Step 1:
The number 44 fits into 3 0 times, leaving a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Fetch the next digit (9) from the dividend, attach it to 3 and continue: 39 / 44

Let's proceed to step 2:
When dividing 39 by 44, we get 0 with a remainder of 39.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 39 after subtracting 0 from 39.
Include the next digit (2) from the dividend after 39, then repeat: 392 / 44

Step 3:
The number 44 fits into 392 8 times, leaving a remainder of 40.
The next digit of our result is 8. 
Result so far: 8.0
If we take 352 away from 392, we end up with 40.
Append the next digit (9) from the dividend to 40 and continue with: 409 / 44

Let's proceed to step 4:
44 goes into 409 9 times with a remainder of 13.
Record the quotient 9 as the next digit in the result. 
Result so far: 89.0
Deduct 396 from 409 and we're left with 13.
Bring next digit (7) of the dividend behind the 13 and repeat the process: 137 / 44

Let's proceed to step 5:
When dividing 137 by 44, we get 3 with a remainder of 5.
The next digit of our result is 3. 
Result so far: 893.0
Deduct 132 from 137 and we're left with 5.
Append the next digit (1) from the dividend to 5 and continue with: 51 / 44

Let's proceed to step 6:
If we divide 51 by 44, we get 1 and a remainder of 7.
The number 1 becomes the next digit in our result. 
Result so far: 8931.0
Subtract 44 from 51 to get 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Step 7:
44 can be fit into 70 1 times, resulting in a remainder of 26.
Write down 1 as next digit of the result. 
Result so far: 8931.1
Subtract 44 from 70 to get 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Let's proceed to step 8:
260 divided by 44 is 5 with a remainder of 40.
Record the quotient 5 as the next digit in the result. 
Result so far: 8931.15
Deduct 220 from 260 and we're left with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Step 9:
400 divided by 44 is 9 with a remainder of 4.
Put 9 as the next digit of the answer. 
Result so far: 8931.159
Subtract 396 from 400 to get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Moving on to step 10:
The number 44 fits into 40 0 times, leaving a remainder of 40.
The next digit of our result is 0. 
Result so far: 8931.159
Subtract 0 from 40 to get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Let's proceed to step 11:
The number 44 fits into 400 9 times, leaving a remainder of 4.
Put 9 as the next digit of the answer. 
Result so far: 8931.15909
If we subtract 396 from 400, we get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

On to step 12:
44 can be fit into 40 0 times, resulting in a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 8931.15909
If we subtract 0 from 40, we get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Let's proceed to step 13:
The number 44 fits into 400 9 times, leaving a remainder of 4.
Put 9 as the next digit of the answer. 
Result so far: 8931.1590909
If we subtract 396 from 400, we get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Advancing to step 14:
44 can be fit into 40 0 times, resulting in a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 8931.1590909
Subtract 0 from 40 to get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

The final outcome is 8931.1590909, with a leftover of 4e-08.