We're dividing 22667840 by 440 
We're looking to find how many times 440 goes into 22667840.

Advancing to step 1:
When dividing 2 by 440, we get 0 with a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Bring next digit (2) of the dividend behind the 2 and repeat the process: 22 / 440

Step 2:
22 divided by 440 is 0 with a remainder of 22.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 22 to get 22.
Bring next digit (6) of the dividend behind the 22 and repeat the process: 226 / 440

Let's proceed to step 3:
226 divided by 440 is 0 with a remainder of 226.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 226, we get 226.
Grab the next digit (6) from the dividend, add it to 226, then carry on: 2266 / 440

Advancing to step 4:
If we divide 2266 by 440, we get 5 and a remainder of 66.
Put 5 as the next digit of the answer. 
Result so far: 5.0
Subtract 2200 from 2266 to get 66.
Grab the next digit (7) from the dividend, add it to 66, then carry on: 667 / 440

Going ahead to step 5:
440 can be fit into 667 1 times, resulting in a remainder of 227.
Put 1 as the next digit of the answer. 
Result so far: 51.0
Subtracting 440 from 667 leaves us with 227.
Include the next digit (8) from the dividend after 227, then repeat: 2278 / 440

Step 6:
If we divide 2278 by 440, we get 5 and a remainder of 78.
Put 5 as the next digit of the answer. 
Result so far: 515.0
If we subtract 2200 from 2278, we get 78.
Append the next digit (4) from the dividend to 78 and continue with: 784 / 440

Let's proceed to step 7:
440 goes into 784 1 times with a remainder of 344.
Record the quotient 1 as the next digit in the result. 
Result so far: 5151.0
If we take 440 away from 784, we end up with 344.
Include the next digit (0) from the dividend after 344, then repeat: 3440 / 440

Advancing to step 8:
440 goes into 3440 7 times with a remainder of 360.
Write down 7 as next digit of the result. 
Result so far: 51517.0
If we take 3080 away from 3440, we end up with 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3600, and continue the process.

Advancing to step 9:
The number 440 fits into 3600 8 times, leaving a remainder of 80.
Write down 8 as next digit of the result. 
Result so far: 51517.8
Subtract 3520 from 3600 to get 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Moving on to step 10:
800 divided by 440 is 1 with a remainder of 360.
The number 1 becomes the next digit in our result. 
Result so far: 51517.81
Deduct 440 from 800 and we're left with 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3600, and continue the process.

Going ahead to step 11:
440 goes into 3600 8 times with a remainder of 80.
The next digit of our result is 8. 
Result so far: 51517.818
Deduct 3520 from 3600 and we're left with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Moving on to step 12:
800 divided by 440 is 1 with a remainder of 360.
The number 1 becomes the next digit in our result. 
Result so far: 51517.8181
If we take 440 away from 800, we end up with 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3600, and continue the process.

Going ahead to step 13:
440 can be fit into 3600 8 times, resulting in a remainder of 80.
The next digit of our result is 8. 
Result so far: 51517.81818
Deduct 3520 from 3600 and we're left with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Step 14:
The number 440 fits into 800 1 times, leaving a remainder of 360.
Put 1 as the next digit of the answer. 
Result so far: 51517.818181
If we take 440 away from 800, we end up with 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3600, and continue the process.

Step 15:
440 goes into 3600 8 times with a remainder of 80.
Use 8 as the next digit of our solution. 
Result so far: 51517.8181818
The remainder is 80 after subtracting 3520 from 3600.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Advancing to step 16:
800 divided by 440 is 1 with a remainder of 360.
Write down 1 as next digit of the result. 
Result so far: 51517.81818181
Subtracting 440 from 800 leaves us with 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3600, and continue the process.

In conclusion, the division gives 51517.81818181 with a balance of 3.6e-07.