We're dividing 60938638 by 440 
We want to divide 60938638 by 440.

Let's proceed to step 1:
When dividing 6 by 440, we get 0 with a remainder of 6.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 6, we get 6.
Include the next digit (0) from the dividend after 6, then repeat: 60 / 440

Step 2:
The number 440 fits into 60 0 times, leaving a remainder of 60.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 60, we get 60.
Bring next digit (9) of the dividend behind the 60 and repeat the process: 609 / 440

Going ahead to step 3:
440 can be fit into 609 1 times, resulting in a remainder of 169.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtracting 440 from 609 leaves us with 169.
Include the next digit (3) from the dividend after 169, then repeat: 1693 / 440

On to step 4:
If we divide 1693 by 440, we get 3 and a remainder of 373.
Record the quotient 3 as the next digit in the result. 
Result so far: 13.0
The remainder is 373 after subtracting 1320 from 1693.
Grab the next digit (8) from the dividend, add it to 373, then carry on: 3738 / 440

Moving on to step 5:
If we divide 3738 by 440, we get 8 and a remainder of 218.
Put 8 as the next digit of the answer. 
Result so far: 138.0
Deduct 3520 from 3738 and we're left with 218.
Bring next digit (6) of the dividend behind the 218 and repeat the process: 2186 / 440

Step 6:
When dividing 2186 by 440, we get 4 with a remainder of 426.
The number 4 becomes the next digit in our result. 
Result so far: 1384.0
Deduct 1760 from 2186 and we're left with 426.
Include the next digit (3) from the dividend after 426, then repeat: 4263 / 440

On to step 7:
If we divide 4263 by 440, we get 9 and a remainder of 303.
Write down 9 as next digit of the result. 
Result so far: 13849.0
Subtracting 3960 from 4263 leaves us with 303.
Take the next digit (8) from the dividend and append it to 303, then repeat: 3038 / 440

On to step 8:
3038 divided by 440 is 6 with a remainder of 398.
Write down 6 as next digit of the result. 
Result so far: 138496.0
Subtracting 2640 from 3038 leaves us with 398.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3980, and continue the process.

Moving on to step 9:
3980 divided by 440 is 9 with a remainder of 20.
Write down 9 as next digit of the result. 
Result so far: 138496.9
Subtract 3960 from 3980 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 10:
The number 440 fits into 200 0 times, leaving a remainder of 200.
Put 0 as the next digit of the answer. 
Result so far: 138496.9
Deduct 0 from 200 and we're left with 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

Step 11:
The number 440 fits into 2000 4 times, leaving a remainder of 240.
Use 4 as the next digit of our solution. 
Result so far: 138496.904
Deduct 1760 from 2000 and we're left with 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2400, and continue the process.

Let's proceed to step 12:
The number 440 fits into 2400 5 times, leaving a remainder of 200.
The number 5 becomes the next digit in our result. 
Result so far: 138496.9045
Subtract 2200 from 2400 to get 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

Let's proceed to step 13:
440 goes into 2000 4 times with a remainder of 240.
The number 4 becomes the next digit in our result. 
Result so far: 138496.90454
The remainder is 240 after subtracting 1760 from 2000.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2400, and continue the process.

Moving on to step 14:
The number 440 fits into 2400 5 times, leaving a remainder of 200.
Use 5 as the next digit of our solution. 
Result so far: 138496.904545
If we subtract 2200 from 2400, we get 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

Advancing to step 15:
If we divide 2000 by 440, we get 4 and a remainder of 240.
Write down 4 as next digit of the result. 
Result so far: 138496.9045454
Subtract 1760 from 2000 to get 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2400, and continue the process.

Going ahead to step 16:
The number 440 fits into 2400 5 times, leaving a remainder of 200.
Use 5 as the next digit of our solution. 
Result so far: 138496.90454545
Subtracting 2200 from 2400 leaves us with 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

The final result is 138496.90454545 with a remainder of 2e-07.