We're dividing 44040992 by 440 
We want to divide 44040992 by 440.

Going ahead to step 1:
The number 440 fits into 4 0 times, leaving a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Append the next digit (4) from the dividend to 4 and continue with: 44 / 440

Going ahead to step 2:
440 goes into 44 0 times with a remainder of 44.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 44 after subtracting 0 from 44.
Fetch the next digit (0) from the dividend, attach it to 44 and continue: 440 / 440

Let's proceed to step 3:
If we divide 440 by 440, we get 1 and a remainder of 0.
The next digit of our result is 1. 
Result so far: 1.0
Subtract 440 from 440 to get 0.
Grab the next digit (4) from the dividend, add it to 0, then carry on: 4 / 440

Let's proceed to step 4:
The number 440 fits into 4 0 times, leaving a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 10.0
If we take 0 away from 4, we end up with 4.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 440

Let's proceed to step 5:
440 can be fit into 40 0 times, resulting in a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 100.0
Deduct 0 from 40 and we're left with 40.
Append the next digit (9) from the dividend to 40 and continue with: 409 / 440

Step 6:
The number 440 fits into 409 0 times, leaving a remainder of 409.
The number 0 becomes the next digit in our result. 
Result so far: 1000.0
If we take 0 away from 409, we end up with 409.
Append the next digit (9) from the dividend to 409 and continue with: 4099 / 440

On to step 7:
4099 divided by 440 is 9 with a remainder of 139.
Use 9 as the next digit of our solution. 
Result so far: 10009.0
If we subtract 3960 from 4099, we get 139.
Include the next digit (2) from the dividend after 139, then repeat: 1392 / 440

Step 8:
The number 440 fits into 1392 3 times, leaving a remainder of 72.
The next digit of our result is 3. 
Result so far: 100093.0
Subtract 1320 from 1392 to get 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

On to step 9:
440 goes into 720 1 times with a remainder of 280.
The number 1 becomes the next digit in our result. 
Result so far: 100093.1
Subtracting 440 from 720 leaves us 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.

On to step 10:
If we divide 2800 by 440, we get 6 and a remainder of 160.
The number 6 becomes the next digit in our result. 
Result so far: 100093.16
Deduct 2640 from 2800 and we're left 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.

On to step 11:
1600 divided by 440 is 3 with a remainder of 280.
The next digit of our result is 3. 
Result so far: 100093.163
Subtract 1320 from 1600 to get 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2800, and continue the process.

Step 12:
440 can be fit into 2800 6 times, resulting in a remainder of 160.
Write down 6 as next digit of the result. 
Result so far: 100093.1636
If we take 2640 away from 2800, 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.

Let's proceed to step 13:
When dividing 1600 by 440, we get 3 with a remainder of 280.
The next digit of our result is 3. 
Result so far: 100093.16363
The remainder is 280 after subtracting 1320 from 1600.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2800, and continue the process.

On to step 14:
440 can be fit into 2800 6 times, resulting in a remainder of 160.
Write down 6 as next digit of the result. 
Result so far: 100093.163636
If we take 2640 away from 2800, 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.

Moving on to step 15:
1600 divided by 440 is 3 with a remainder of 280.
Record the quotient 3 as the next digit in the result. 
Result so far: 100093.1636363
If we subtract 1320 from 1600, we get 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2800, and continue the process.

Step 16:
440 goes into 2800 6 times with a remainder of 160.
Record the quotient 6 as the next digit in the result. 
Result so far: 100093.16363636
The remainder is 160 after subtracting 2640 from 2800.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

In conclusion, the division gives 100093.16363636 with a balance of 1.6e-07.