440940 ÷ 32 
Let's see how many times 32 fits into 440940.

Moving on to step 1:
32 goes into 4 0 times with a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Bring next digit (4) of the dividend behind the 4 and repeat the process: 44 / 32

Moving on to step 2:
When dividing 44 by 32, we get 1 with a remainder of 12.
The next digit of our result is 1. 
Result so far: 1.0
The remainder is 12 after subtracting 32 from 44.
Fetch the next digit (0) from the dividend, attach it to 12 and continue: 120 / 32

Moving on to step 3:
32 goes into 120 3 times with a remainder of 24.
Record the quotient 3 as the next digit in the result. 
Result so far: 13.0
Subtract 96 from 120 to get 24.
Append the next digit (9) from the dividend to 24 and continue with: 249 / 32

On to step 4:
When dividing 249 by 32, we get 7 with a remainder of 25.
The number 7 becomes the next digit in our result. 
Result so far: 137.0
Deduct 224 from 249 and we're left with 25.
Grab the next digit (4) from the dividend, add it to 25, then carry on: 254 / 32

On to step 5:
If we divide 254 by 32, we get 7 and a remainder of 30.
Put 7 as the next digit of the answer. 
Result so far: 1377.0
Deduct 224 from 254 and we're left with 30.
Include the next digit (0) from the dividend after 30, then repeat: 300 / 32

On to step 6:
If we divide 300 by 32, we get 9 and a remainder of 12.
The number 9 becomes the next digit in our result. 
Result so far: 13779.0
Subtract 288 from 300 to get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Let's proceed to step 7:
32 can be fit into 120 3 times, resulting in a remainder of 24.
Write down 3 as next digit of the result. 
Result so far: 13779.3
Subtract 96 from 120 to get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Step 8:
If we divide 240 by 32, we get 7 and a remainder of 16.
Write down 7 as next digit of the result. 
Result so far: 13779.37
If we take 224 away from 240, we end up with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Advancing to step 9:
If we divide 160 by 32, we get 5 and a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 13779.375
Deduct 160 from 160 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 10:
When dividing 0 by 32, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 13779.375
Subtract 0 from 0 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.

Step 11:
0 divided by 32 is 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 13779.375
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 outcome is 13779.375, with a leftover of 0.0.