We're dividing 617342 by 44 
Our goal is to divide 617342 by 44.

Let's proceed to step 1:
44 goes into 6 0 times with a remainder of 6.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 6 to get 6.
Fetch the next digit (1) from the dividend, attach it to 6 and continue: 61 / 44

On to step 2:
When dividing 61 by 44, we get 1 with a remainder of 17.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtracting 44 from 61 leaves us with 17.
Include the next digit (7) from the dividend after 17, then repeat: 177 / 44

On to step 3:
If we divide 177 by 44, we get 4 and a remainder of 1.
Write down 4 as next digit of the result. 
Result so far: 14.0
Deduct 176 from 177 and we're left with 1.
Append the next digit (3) from the dividend to 1 and continue with: 13 / 44

Moving on to step 4:
When dividing 13 by 44, we get 0 with a remainder of 13.
The number 0 becomes the next digit in our result. 
Result so far: 140.0
Subtracting 0 from 13 leaves us with 13.
Fetch the next digit (4) from the dividend, attach it to 13 and continue: 134 / 44

On to step 5:
If we divide 134 by 44, we get 3 and a remainder of 2.
Use 3 as the next digit of our solution. 
Result so far: 1403.0
Subtract 132 from 134 to get 2.
Grab the next digit (2) from the dividend, add it to 2, then carry on: 22 / 44

On to step 6:
44 can be fit into 22 0 times, resulting in a remainder of 22.
Record the quotient 0 as the next digit in the result. 
Result so far: 14030.0
Deduct 0 from 22 and we're left 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.

Moving on to step 7:
If we divide 220 by 44, we get 5 and a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 14030.5
Subtract 220 from 220 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On 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: 14030.5
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.

Advancing to step 9:
When dividing 0 by 44, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 14030.5
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.

The final result is 14030.5 with a remainder of 0.0.