207173 ÷ 44 
Let's see how many times 44 fits into 207173.

Going ahead to step 1:
44 can be fit into 2 0 times, resulting in a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Include the next digit (0) from the dividend after 2, then repeat: 20 / 44

Going ahead to step 2:
When dividing 20 by 44, we get 0 with a remainder of 20.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 20 after subtracting 0 from 20.
Append the next digit (7) from the dividend to 20 and continue with: 207 / 44

Advancing to step 3:
When dividing 207 by 44, we get 4 with a remainder of 31.
Record the quotient 4 as the next digit in the result. 
Result so far: 4.0
Deduct 176 from 207 and we're left with 31.
Grab the next digit (1) from the dividend, add it to 31, then carry on: 311 / 44

Advancing to step 4:
The number 44 fits into 311 7 times, leaving a remainder of 3.
The next digit of our result is 7. 
Result so far: 47.0
If we subtract 308 from 311, we get 3.
Include the next digit (7) from the dividend after 3, then repeat: 37 / 44

On to step 5:
37 divided by 44 is 0 with a remainder of 37.
Put 0 as the next digit of the answer. 
Result so far: 470.0
Deduct 0 from 37 and we're left with 37.
Append the next digit (3) from the dividend to 37 and continue with: 373 / 44

Going ahead to step 6:
When dividing 373 by 44, we get 8 with a remainder of 21.
The next digit of our result is 8. 
Result so far: 4708.0
Subtract 352 from 373 to get 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Going ahead to step 7:
The number 44 fits into 210 4 times, leaving a remainder of 34.
Use 4 as the next digit of our solution. 
Result so far: 4708.4
Deduct 176 from 210 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.

Moving on to step 8:
44 goes into 340 7 times with a remainder of 32.
The number 7 becomes the next digit in our result. 
Result so far: 4708.47
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.

Advancing to step 9:
The number 44 fits into 320 7 times, leaving a remainder of 12.
Record the quotient 7 as the next digit in the result. 
Result so far: 4708.477
Subtract 308 from 320 to get 12.
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 4708.477 and a remainder of 0.0012.