440111 ÷ 97 
We want to divide 440111 by 97.

Moving on to step 1:
The number 97 fits into 4 0 times, leaving a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Include the next digit (4) from the dividend after 4, then repeat: 44 / 97

Going ahead to step 2:
If we divide 44 by 97, we get 0 and a remainder of 44.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 44, we get 44.
Grab the next digit (0) from the dividend, add it to 44, then carry on: 440 / 97

Advancing to step 3:
If we divide 440 by 97, we get 4 and a remainder of 52.
Use 4 as the next digit of our solution. 
Result so far: 4.0
If we subtract 388 from 440, we get 52.
Bring next digit (1) of the dividend behind the 52 and repeat the process: 521 / 97

On to step 4:
97 can be fit into 521 5 times, resulting in a remainder of 36.
Record the quotient 5 as the next digit in the result. 
Result so far: 45.0
Subtracting 485 from 521 leaves us with 36.
Take the next digit (1) from the dividend and append it to 36, then repeat: 361 / 97

Going ahead to step 5:
If we divide 361 by 97, we get 3 and a remainder of 70.
Record the quotient 3 as the next digit in the result. 
Result so far: 453.0
Deduct 291 from 361 and we're left with 70.
Bring next digit (1) of the dividend behind the 70 and repeat the process: 701 / 97

On to step 6:
The number 97 fits into 701 7 times, leaving a remainder of 22.
Record the quotient 7 as the next digit in the result. 
Result so far: 4537.0
Deduct 679 from 701 and we're left with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Moving on to step 7:
220 divided by 97 is 2 with a remainder of 26.
The next digit of our result is 2. 
Result so far: 4537.2
Subtracting 194 from 220 leaves us with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

On to step 8:
If we divide 260 by 97, we get 2 and a remainder of 66.
Record the quotient 2 as the next digit in the result. 
Result so far: 4537.22
Deduct 194 from 260 and we're left with 66.
Since there are no more digits in the dividend, we add a zero to the remainder making it 660, and continue the process.

The final result is 4537.22 with a remainder of 0.066.