We look at the division of 321972 by 44 
Let's see how many times 44 fits into 321972.

On to step 1:
When dividing 3 by 44, we get 0 with a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Grab the next digit (2) from the dividend, add it to 3, then carry on: 32 / 44

Step 2:
32 divided by 44 is 0 with a remainder of 32.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 32 and we're left with 32.
Append the next digit (1) from the dividend to 32 and continue with: 321 / 44

Let's proceed to step 3:
44 can be fit into 321 7 times, resulting in a remainder of 13.
The next digit of our result is 7. 
Result so far: 7.0
Subtract 308 from 321 to get 13.
Bring next digit (9) of the dividend behind the 13 and repeat the process: 139 / 44

On to step 4:
When dividing 139 by 44, we get 3 with a remainder of 7.
Put 3 as the next digit of the answer. 
Result so far: 73.0
Deduct 132 from 139 and we're left with 7.
Append the next digit (7) from the dividend to 7 and continue with: 77 / 44

Moving on to step 5:
44 can be fit into 77 1 times, resulting in a remainder of 33.
Write down 1 as next digit of the result. 
Result so far: 731.0
Deduct 44 from 77 and we're left with 33.
Take the next digit (2) from the dividend and append it to 33, then repeat: 332 / 44

Let's proceed to step 6:
The number 44 fits into 332 7 times, leaving a remainder of 24.
The number 7 becomes the next digit in our result. 
Result so far: 7317.0
Deduct 308 from 332 and we're left with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

On to step 7:
240 divided by 44 is 5 with a remainder of 20.
Write down 5 as next digit of the result. 
Result so far: 7317.5
If we take 220 away from 240, we end up with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 8:
The number 44 fits into 200 4 times, leaving a remainder of 24.
Use 4 as the next digit of our solution. 
Result so far: 7317.54
If we take 176 away from 200, we end up with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Let's proceed to step 9:
If we divide 240 by 44, we get 5 and a remainder of 20.
Write down 5 as next digit of the result. 
Result so far: 7317.545
Subtracting 220 from 240 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 10:
44 can be fit into 200 4 times, resulting in a remainder of 24.
The number 4 becomes the next digit in our result. 
Result so far: 7317.5454
The remainder is 24 after subtracting 176 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Step 11:
The number 44 fits into 240 5 times, leaving a remainder of 20.
Record the quotient 5 as the next digit in the result. 
Result so far: 7317.54545
Subtracting 220 from 240 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 12:
When dividing 200 by 44, we get 4 with a remainder of 24.
The next digit of our result is 4. 
Result so far: 7317.545454
If we take 176 away from 200, we end up with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Going ahead to step 13:
The number 44 fits into 240 5 times, leaving a remainder of 20.
The number 5 becomes the next digit in our result. 
Result so far: 7317.5454545
The remainder is 20 after subtracting 220 from 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 14:
The number 44 fits into 200 4 times, leaving a remainder of 24.
Record the quotient 4 as the next digit in the result. 
Result so far: 7317.54545454
If we subtract 176 from 200, we get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

In conclusion, the division gives 7317.54545454 with a balance of 2.4e-08.