Find closest multiple of $10$ to $44$. We see that $4 \times 10 = 40$ is the nearest. Now subtract $40$ from $44$ to get reminder $4$. Add $4$ to quotient.
Find closest multiple of $10$ to $48$. We see that $4 \times 10 = 40$ is the nearest. Now subtract $40$ from $48$ to get reminder $8$. Add $4$ to quotient.
Since $8$ is less than $10$, stop the division. The reminder is $8$. The topmost line $044$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $44$.
