200354 ÷ 44 
We want to figure out the number of times 200354 can be divided by 44.

On to step 1:
If we divide 2 by 44, we get 0 and a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Append the next digit (0) from the dividend to 2 and continue with: 20 / 44

Advancing to step 2:
The number 44 fits into 20 0 times, leaving a remainder of 20.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 20 and we're left with 20.
Bring next digit (0) of the dividend behind the 20 and repeat the process: 200 / 44

Going ahead to step 3:
The number 44 fits into 200 4 times, leaving a remainder of 24.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
The remainder is 24 after subtracting 176 from 200.
Bring next digit (3) of the dividend behind the 24 and repeat the process: 243 / 44

On to step 4:
243 divided by 44 is 5 with a remainder of 23.
Record the quotient 5 as the next digit in the result. 
Result so far: 45.0
Subtracting 220 from 243 leaves us with 23.
Append the next digit (5) from the dividend to 23 and continue with: 235 / 44

Advancing to step 5:
The number 44 fits into 235 5 times, leaving a remainder of 15.
Put 5 as the next digit of the answer. 
Result so far: 455.0
If we take 220 away from 235, we end up with 15.
Take the next digit (4) from the dividend and append it to 15, then repeat: 154 / 44

Moving on to step 6:
The number 44 fits into 154 3 times, leaving a remainder of 22.
Use 3 as the next digit of our solution. 
Result so far: 4553.0
If we take 132 away from 154, we end up with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Going ahead to step 7:
44 can be fit into 220 5 times, resulting in a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 4553.5
Deduct 220 from 220 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 8:
0 divided by 44 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 4553.5
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Advancing to step 9:
0 divided by 44 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 4553.5
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final result is 4553.5 with a remainder of 0.0.