We look at the division of 64703859 by 440 
Our goal is to divide 64703859 by 440.

Step 1:
If we divide 6 by 440, we get 0 and a remainder of 6.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 6, we end up with 6.
Bring next digit (4) of the dividend behind the 6 and repeat the process: 64 / 440

On to step 2:
440 goes into 64 0 times with a remainder of 64.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 64, we get 64.
Take the next digit (7) from the dividend and append it to 64, then repeat: 647 / 440

Moving on to step 3:
647 divided by 440 is 1 with a remainder of 207.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we take 440 away from 647, we end up with 207.
Include the next digit (0) from the dividend after 207, then repeat: 2070 / 440

Let's proceed to step 4:
440 goes into 2070 4 times with a remainder of 310.
Put 4 as the next digit of the answer. 
Result so far: 14.0
Deduct 1760 from 2070 and we're left with 310.
Include the next digit (3) from the dividend after 310, then repeat: 3103 / 440

Advancing to step 5:
440 can be fit into 3103 7 times, resulting in a remainder of 23.
Put 7 as the next digit of the answer. 
Result so far: 147.0
Subtracting 3080 from 3103 leaves us with 23.
Grab the next digit (8) from the dividend, add it to 23, then carry on: 238 / 440

Moving on to step 6:
If we divide 238 by 440, we get 0 and a remainder of 238.
Use 0 as the next digit of our solution. 
Result so far: 1470.0
Subtract 0 from 238 to get 238.
Grab the next digit (5) from the dividend, add it to 238, then carry on: 2385 / 440

Going ahead to step 7:
440 goes into 2385 5 times with a remainder of 185.
Use 5 as the next digit of our solution. 
Result so far: 14705.0
The remainder is 185 after subtracting 2200 from 2385.
Grab the next digit (9) from the dividend, add it to 185, then carry on: 1859 / 440

Moving on to step 8:
The number 440 fits into 1859 4 times, leaving a remainder of 99.
Use 4 as the next digit of our solution. 
Result so far: 147054.0
Deduct 1760 from 1859 and we're left with 99.
Since there are no more digits in the dividend, we add a zero to the remainder making it 990, and continue the process.

Advancing to step 9:
If we divide 990 by 440, we get 2 and a remainder of 110.
The number 2 becomes the next digit in our result. 
Result so far: 147054.2
The remainder is 110 after subtracting 880 from 990.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1100, and continue the process.

Let's proceed to step 10:
440 goes into 1100 2 times with a remainder of 220.
The next digit of our result is 2. 
Result so far: 147054.22
The remainder is 220 after subtracting 880 from 1100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

The final result is 147054.22 with a remainder of 0.22.