99440615 ÷ 520 
We want to divide 99440615 by 520.

Step 1:
9 divided by 520 is 0 with a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Include the next digit (9) from the dividend after 9, then repeat: 99 / 520

Let's proceed to step 2:
99 divided by 520 is 0 with a remainder of 99.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 99 to get 99.
Append the next digit (4) from the dividend to 99 and continue with: 994 / 520

Let's proceed to step 3:
When dividing 994 by 520, we get 1 with a remainder of 474.
Write down 1 as next digit of the result. 
Result so far: 1.0
The remainder is 474 after subtracting 520 from 994.
Append the next digit (4) from the dividend to 474 and continue with: 4744 / 520

Advancing to step 4:
520 can be fit into 4744 9 times, resulting in a remainder of 64.
The next digit of our result is 9. 
Result so far: 19.0
Subtract 4680 from 4744 to get 64.
Append the next digit (0) from the dividend to 64 and continue with: 640 / 520

Let's proceed to step 5:
520 can be fit into 640 1 times, resulting in a remainder of 120.
The next digit of our result is 1. 
Result so far: 191.0
Subtract 520 from 640 to get 120.
Include the next digit (6) from the dividend after 120, then repeat: 1206 / 520

Advancing to step 6:
520 goes into 1206 2 times with a remainder of 166.
The next digit of our result is 2. 
Result so far: 1912.0
Subtracting 1040 from 1206 leaves us with 166.
Fetch the next digit (1) from the dividend, attach it to 166 and continue: 1661 / 520

Moving on to step 7:
The number 520 fits into 1661 3 times, leaving a remainder of 101.
Use 3 as the next digit of our solution. 
Result so far: 19123.0
If we take 1560 away from 1661, we end up with 101.
Grab the next digit (5) from the dividend, add it to 101, then carry on: 1015 / 520

Let's proceed to step 8:
If we divide 1015 by 520, we get 1 and a remainder of 495.
Put 1 as the next digit of the answer. 
Result so far: 191231.0
The remainder is 495 after subtracting 520 from 1015.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4950, and continue the process.

On to step 9:
The number 520 fits into 4950 9 times, leaving a remainder of 270.
Put 9 as the next digit of the answer. 
Result so far: 191231.9
The remainder is 270 after subtracting 4680 from 4950.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2700, and continue the process.

Let's proceed to step 10:
520 can be fit into 2700 5 times, resulting in a remainder of 100.
Write down 5 as next digit of the result. 
Result so far: 191231.95
If we subtract 2600 from 2700, we get 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

Let's proceed to step 11:
1000 divided by 520 is 1 with a remainder of 480.
The number 1 becomes the next digit in our result. 
Result so far: 191231.951
Subtract 520 from 1000 to get 480.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4800, and continue the process.

Step 12:
520 can be fit into 4800 9 times, resulting in a remainder of 120.
Record the quotient 9 as the next digit in the result. 
Result so far: 191231.9519
Deduct 4680 from 4800 and we're left with 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Going ahead to step 13:
If we divide 1200 by 520, we get 2 and a remainder of 160.
The next digit of our result is 2. 
Result so far: 191231.95192
Subtract 1040 from 1200 to get 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

Advancing to step 14:
1600 divided by 520 is 3 with a remainder of 40.
Record the quotient 3 as the next digit in the result. 
Result so far: 191231.951923
Deduct 1560 from 1600 and we're left with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

On to step 15:
When dividing 400 by 520, we get 0 with a remainder of 400.
Write down 0 as next digit of the result. 
Result so far: 191231.951923
Deduct 0 from 400 and we're left with 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4000, and continue the process.

Moving on to step 16:
When dividing 4000 by 520, we get 7 with a remainder of 360.
Write down 7 as next digit of the result. 
Result so far: 191231.95192307
The remainder is 360 after subtracting 3640 from 4000.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3600, and continue the process.

The final outcome is 191231.95192307, with a leftover of 3.6e-07.