We look at the division of 52307933 by 440 
We want to figure out the number of times 52307933 can be divided by 440.

Step 1:
440 goes into 5 0 times with a remainder of 5.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 5, we get 5.
Bring next digit (2) of the dividend behind the 5 and repeat the process: 52 / 440

Advancing to step 2:
The number 440 fits into 52 0 times, leaving a remainder of 52.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 52 to get 52.
Take the next digit (3) from the dividend and append it to 52, then repeat: 523 / 440

Step 3:
440 goes into 523 1 times with a remainder of 83.
Write down 1 as next digit of the result. 
Result so far: 1.0
The remainder is 83 after subtracting 440 from 523.
Take the next digit (0) from the dividend and append it to 83, then repeat: 830 / 440

Going ahead to step 4:
440 goes into 830 1 times with a remainder of 390.
Write down 1 as next digit of the result. 
Result so far: 11.0
If we take 440 away from 830, we end up with 390.
Fetch the next digit (7) from the dividend, attach it to 390 and continue: 3907 / 440

Advancing to step 5:
3907 divided by 440 is 8 with a remainder of 387.
Write down 8 as next digit of the result. 
Result so far: 118.0
Deduct 3520 from 3907 and we're left with 387.
Grab the next digit (9) from the dividend, add it to 387, then carry on: 3879 / 440

Going ahead to step 6:
440 goes into 3879 8 times with a remainder of 359.
Use 8 as the next digit of our solution. 
Result so far: 1188.0
The remainder is 359 after subtracting 3520 from 3879.
Include the next digit (3) from the dividend after 359, then repeat: 3593 / 440

Step 7:
3593 divided by 440 is 8 with a remainder of 73.
Record the quotient 8 as the next digit in the result. 
Result so far: 11888.0
Subtracting 3520 from 3593 leaves us with 73.
Bring next digit (3) of the dividend behind the 73 and repeat the process: 733 / 440

On to step 8:
If we divide 733 by 440, we get 1 and a remainder of 293.
Put 1 as the next digit of the answer. 
Result so far: 118881.0
Subtracting 440 from 733 leaves us with 293.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2930, and continue the process.

Advancing to step 9:
440 goes into 2930 6 times with a remainder of 290.
The number 6 becomes the next digit in our result. 
Result so far: 118881.6
If we subtract 2640 from 2930, we get 290.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2900, and continue the process.

On to step 10:
The number 440 fits into 2900 6 times, leaving a remainder of 260.
The number 6 becomes the next digit in our result. 
Result so far: 118881.66
If we subtract 2640 from 2900, we get 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2600, and continue the process.

The final result is 118881.66 with a remainder of 0.26.