We're dividing 99661658 by 440 
Let's see how many times 440 fits into 99661658.

Step 1:
9 divided by 440 is 0 with a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 9 and we're left with 9.
Append the next digit (9) from the dividend to 9 and continue with: 99 / 440

Step 2:
The number 440 fits into 99 0 times, leaving a remainder of 99.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 99 and we're left with 99.
Fetch the next digit (6) from the dividend, attach it to 99 and continue: 996 / 440

Going ahead to step 3:
When dividing 996 by 440, we get 2 with a remainder of 116.
Write down 2 as next digit of the result. 
Result so far: 2.0
Subtract 880 from 996 to get 116.
Bring next digit (6) of the dividend behind the 116 and repeat the process: 1166 / 440

On to step 4:
The number 440 fits into 1166 2 times, leaving a remainder of 286.
Use 2 as the next digit of our solution. 
Result so far: 22.0
The remainder is 286 after subtracting 880 from 1166.
Fetch the next digit (1) from the dividend, attach it to 286 and continue: 2861 / 440

Going ahead to step 5:
When dividing 2861 by 440, we get 6 with a remainder of 221.
The next digit of our result is 6. 
Result so far: 226.0
Deduct 2640 from 2861 and we're left with 221.
Take the next digit (6) from the dividend and append it to 221, then repeat: 2216 / 440

Let's proceed to step 6:
If we divide 2216 by 440, we get 5 and a remainder of 16.
Write down 5 as next digit of the result. 
Result so far: 2265.0
The remainder is 16 after subtracting 2200 from 2216.
Fetch the next digit (5) from the dividend, attach it to 16 and continue: 165 / 440

Step 7:
440 goes into 165 0 times with a remainder of 165.
The number 0 becomes the next digit in our result. 
Result so far: 22650.0
If we subtract 0 from 165, we get 165.
Append the next digit (8) from the dividend to 165 and continue with: 1658 / 440

Going ahead to step 8:
1658 divided by 440 is 3 with a remainder of 338.
Write down 3 as next digit of the result. 
Result so far: 226503.0
Deduct 1320 from 1658 and we're left with 338.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3380, and continue the process.

Advancing to step 9:
3380 divided by 440 is 7 with a remainder of 300.
Use 7 as the next digit of our solution. 
Result so far: 226503.7
If we take 3080 away from 3380, we end up with 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3000, and continue the process.

On to step 10:
When dividing 3000 by 440, we get 6 with a remainder of 360.
Write down 6 as next digit of the result. 
Result so far: 226503.76
Subtract 2640 from 3000 to get 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3600, and continue the process.

Moving on to step 11:
440 can be fit into 3600 8 times, resulting in a remainder of 80.
The number 8 becomes the next digit in our result. 
Result so far: 226503.768
Subtracting 3520 from 3600 leaves us with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Advancing to step 12:
When dividing 800 by 440, we get 1 with a remainder of 360.
Put 1 as the next digit of the answer. 
Result so far: 226503.7681
Deduct 440 from 800 and we're left with 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3600, and continue the process.

Moving on to step 13:
When dividing 3600 by 440, we get 8 with a remainder of 80.
Put 8 as the next digit of the answer. 
Result so far: 226503.76818
Subtract 3520 from 3600 to get 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Going ahead to step 14:
440 goes into 800 1 times with a remainder of 360.
Use 1 as the next digit of our solution. 
Result so far: 226503.768181
If we subtract 440 from 800, we get 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3600, and continue the process.

On to step 15:
The number 440 fits into 3600 8 times, leaving a remainder of 80.
The number 8 becomes the next digit in our result. 
Result so far: 226503.7681818
If we take 3520 away from 3600, we end up with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

On to step 16:
The number 440 fits into 800 1 times, leaving a remainder of 360.
Write down 1 as next digit of the result. 
Result so far: 226503.76818181
Deduct 440 from 800 and we're left with 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3600, and continue the process.

In conclusion, the division gives 226503.76818181 with a balance of 3.6e-07.