23227 ÷ 44 
We want to divide 23227 by 44.

On to step 1:
44 goes into 2 0 times with a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Take the next digit (3) from the dividend and append it to 2, then repeat: 23 / 44

Let's proceed to step 2:
44 goes into 23 0 times with a remainder of 23.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 23 to get 23.
Bring next digit (2) of the dividend behind the 23 and repeat the process: 232 / 44

Going ahead to step 3:
232 divided by 44 is 5 with a remainder of 12.
Put 5 as the next digit of the answer. 
Result so far: 5.0
If we take 220 away from 232, we end up with 12.
Take the next digit (2) from the dividend and append it to 12, then repeat: 122 / 44

Step 4:
When dividing 122 by 44, we get 2 with a remainder of 34.
The next digit of our result is 2. 
Result so far: 52.0
Subtract 88 from 122 to get 34.
Include the next digit (7) from the dividend after 34, then repeat: 347 / 44

Advancing to step 5:
44 can be fit into 347 7 times, resulting in a remainder of 39.
The number 7 becomes the next digit in our result. 
Result so far: 527.0
Subtract 308 from 347 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.

Let's proceed to step 6:
390 divided by 44 is 8 with a remainder of 38.
The next digit of our result is 8. 
Result so far: 527.8
If we take 352 away from 390, we end up with 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Advancing to step 7:
44 can be fit into 380 8 times, resulting in a remainder of 28.
Record the quotient 8 as the next digit in the result. 
Result so far: 527.88
Subtract 352 from 380 to get 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

The final outcome is 527.88, with a leftover of 0.028.