We're dividing 86560755 by 440 
We want to divide 86560755 by 440.

Moving on to step 1:
If we divide 8 by 440, we get 0 and a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Append the next digit (6) from the dividend to 8 and continue with: 86 / 440

Step 2:
86 divided by 440 is 0 with a remainder of 86.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 86 and we're left with 86.
Take the next digit (5) from the dividend and append it to 86, then repeat: 865 / 440

Advancing to step 3:
440 goes into 865 1 times with a remainder of 425.
The next digit of our result is 1. 
Result so far: 1.0
If we subtract 440 from 865, we get 425.
Include the next digit (6) from the dividend after 425, then repeat: 4256 / 440

Advancing to step 4:
440 goes into 4256 9 times with a remainder of 296.
Put 9 as the next digit of the answer. 
Result so far: 19.0
The remainder is 296 after subtracting 3960 from 4256.
Include the next digit (0) from the dividend after 296, then repeat: 2960 / 440

Let's proceed to step 5:
If we divide 2960 by 440, we get 6 and a remainder of 320.
Write down 6 as next digit of the result. 
Result so far: 196.0
Subtracting 2640 from 2960 leaves us with 320.
Append the next digit (7) from the dividend to 320 and continue with: 3207 / 440

Going ahead to step 6:
3207 divided by 440 is 7 with a remainder of 127.
Put 7 as the next digit of the answer. 
Result so far: 1967.0
If we take 3080 away from 3207, we end up with 127.
Bring next digit (5) of the dividend behind the 127 and repeat the process: 1275 / 440

Going ahead to step 7:
440 can be fit into 1275 2 times, resulting in a remainder of 395.
The number 2 becomes the next digit in our result. 
Result so far: 19672.0
Subtract 880 from 1275 to get 395.
Fetch the next digit (5) from the dividend, attach it to 395 and continue: 3955 / 440

Moving on to step 8:
The number 440 fits into 3955 8 times, leaving a remainder of 435.
Write down 8 as next digit of the result. 
Result so far: 196728.0
The remainder is 435 after subtracting 3520 from 3955.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4350, and continue the process.

Advancing to step 9:
440 can be fit into 4350 9 times, resulting in a remainder of 390.
Use 9 as the next digit of our solution. 
Result so far: 196728.9
Subtract 3960 from 4350 to get 390.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3900, and continue the process.

Step 10:
440 can be fit into 3900 8 times, resulting in a remainder of 380.
Put 8 as the next digit of the answer. 
Result so far: 196728.98
The remainder is 380 after subtracting 3520 from 3900.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3800, and continue the process.

Going ahead to step 11:
440 goes into 3800 8 times with a remainder of 280.
Record the quotient 8 as the next digit in the result. 
Result so far: 196728.988
If we take 3520 away from 3800, we end up with 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2800, and continue the process.

The final outcome is 196728.988, with a leftover of 0.028.