We look at the division of 19677641 by 440 
We want to divide 19677641 by 440.

Going ahead to step 1:
440 can be fit into 1 0 times, resulting in a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Take the next digit (9) from the dividend and append it to 1, then repeat: 19 / 440

Let's proceed to step 2:
440 goes into 19 0 times with a remainder of 19.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 19 to get 19.
Bring next digit (6) of the dividend behind the 19 and repeat the process: 196 / 440

Advancing to step 3:
440 goes into 196 0 times with a remainder of 196.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 196 leaves us with 196.
Fetch the next digit (7) from the dividend, attach it to 196 and continue: 1967 / 440

Moving on to step 4:
The number 440 fits into 1967 4 times, leaving a remainder of 207.
The next digit of our result is 4. 
Result so far: 4.0
The remainder is 207 after subtracting 1760 from 1967.
Take the next digit (7) from the dividend and append it to 207, then repeat: 2077 / 440

On to step 5:
The number 440 fits into 2077 4 times, leaving a remainder of 317.
Put 4 as the next digit of the answer. 
Result so far: 44.0
If we subtract 1760 from 2077, we get 317.
Take the next digit (6) from the dividend and append it to 317, then repeat: 3176 / 440

Step 6:
If we divide 3176 by 440, we get 7 and a remainder of 96.
The number 7 becomes the next digit in our result. 
Result so far: 447.0
Subtracting 3080 from 3176 leaves us with 96.
Append the next digit (4) from the dividend to 96 and continue with: 964 / 440

Let's proceed to step 7:
When dividing 964 by 440, we get 2 with a remainder of 84.
Put 2 as the next digit of the answer. 
Result so far: 4472.0
Subtract 880 from 964 to get 84.
Take the next digit (1) from the dividend and append it to 84, then repeat: 841 / 440

Step 8:
When dividing 841 by 440, we get 1 with a remainder of 401.
The next digit of our result is 1. 
Result so far: 44721.0
The remainder is 401 after subtracting 440 from 841.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4010, and continue the process.

Moving on to step 9:
When dividing 4010 by 440, we get 9 with a remainder of 50.
Put 9 as the next digit of the answer. 
Result so far: 44721.9
Deduct 3960 from 4010 and we're left with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Moving on to step 10:
If we divide 500 by 440, we get 1 and a remainder of 60.
Use 1 as the next digit of our solution. 
Result so far: 44721.91
Subtracting 440 from 500 leaves us with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Going ahead to step 11:
440 can be fit into 600 1 times, resulting in a remainder of 160.
The next digit of our result is 1. 
Result so far: 44721.911
If we take 440 away from 600, we end up with 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

After the division, we end up with 44721.911 and a remainder of 0.016.