We look at the division of 440541 by 96 
We want to divide 440541 by 96.

Let's proceed to step 1:
96 goes into 4 0 times with a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Fetch the next digit (4) from the dividend, attach it to 4 and continue: 44 / 96

Let's proceed to step 2:
The number 96 fits into 44 0 times, leaving a remainder of 44.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 44 after subtracting 0 from 44.
Grab the next digit (0) from the dividend, add it to 44, then carry on: 440 / 96

On to step 3:
96 can be fit into 440 4 times, resulting in a remainder of 56.
Write down 4 as next digit of the result. 
Result so far: 4.0
If we take 384 away from 440, we end up with 56.
Append the next digit (5) from the dividend to 56 and continue with: 565 / 96

Going ahead to step 4:
If we divide 565 by 96, we get 5 and a remainder of 85.
The next digit of our result is 5. 
Result so far: 45.0
Subtracting 480 from 565 leaves us with 85.
Take the next digit (4) from the dividend and append it to 85, then repeat: 854 / 96

Step 5:
If we divide 854 by 96, we get 8 and a remainder of 86.
Record the quotient 8 as the next digit in the result. 
Result so far: 458.0
Subtract 768 from 854 to get 86.
Bring next digit (1) of the dividend behind the 86 and repeat the process: 861 / 96

On to step 6:
If we divide 861 by 96, we get 8 and a remainder of 93.
Record the quotient 8 as the next digit in the result. 
Result so far: 4588.0
The remainder is 93 after subtracting 768 from 861.
Since there are no more digits in the dividend, we add a zero to the remainder making it 930, and continue the process.

On to step 7:
96 goes into 930 9 times with a remainder of 66.
Put 9 as the next digit of the answer. 
Result so far: 4588.9
Subtracting 864 from 930 leaves us 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.

Let's proceed to step 8:
The number 96 fits into 660 6 times, leaving a remainder of 84.
Write down 6 as next digit of the result. 
Result so far: 4588.96
The remainder is 84 after subtracting 576 from 660.
Since there are no more digits in the dividend, we add a zero to the remainder making it 840, and continue the process.

Let's proceed to step 9:
840 divided by 96 is 8 with a remainder of 72.
Write down 8 as next digit of the result. 
Result so far: 4588.968
Subtract 768 from 840 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.

Step 10:
720 divided by 96 is 7 with a remainder of 48.
The next digit of our result is 7. 
Result so far: 4588.9687
If we subtract 672 from 720, we get 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Step 11:
96 goes into 480 5 times with a remainder of 0.
The next digit of our result is 5. 
Result so far: 4588.96875
Subtract 480 from 480 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 12:
If we divide 0 by 96, we get 0 and a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 4588.96875
Subtracting 0 from 0 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 13:
0 divided by 96 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 4588.96875
If we take 0 away from 0, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Our division results in 4588.96875 with a remaining 0.0.