We're dividing 440348 by 48 
Our goal is to divide 440348 by 48.

Let's proceed to step 1:
48 can be fit into 4 0 times, resulting in a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Include the next digit (4) from the dividend after 4, then repeat: 44 / 48

On to step 2:
44 divided by 48 is 0 with a remainder of 44.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 44 to get 44.
Take the next digit (0) from the dividend and append it to 44, then repeat: 440 / 48

On to step 3:
440 divided by 48 is 9 with a remainder of 8.
The number 9 becomes the next digit in our result. 
Result so far: 9.0
The remainder is 8 after subtracting 432 from 440.
Fetch the next digit (3) from the dividend, attach it to 8 and continue: 83 / 48

Moving on to step 4:
If we divide 83 by 48, we get 1 and a remainder of 35.
Use 1 as the next digit of our solution. 
Result so far: 91.0
Deduct 48 from 83 and we're left with 35.
Include the next digit (4) from the dividend after 35, then repeat: 354 / 48

Advancing to step 5:
48 can be fit into 354 7 times, resulting in a remainder of 18.
The next digit of our result is 7. 
Result so far: 917.0
Subtract 336 from 354 to get 18.
Bring next digit (8) of the dividend behind the 18 and repeat the process: 188 / 48

Moving on to step 6:
The number 48 fits into 188 3 times, leaving a remainder of 44.
Record the quotient 3 as the next digit in the result. 
Result so far: 9173.0
Subtract 144 from 188 to get 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

On to step 7:
When dividing 440 by 48, we get 9 with a remainder of 8.
The number 9 becomes the next digit in our result. 
Result so far: 9173.9
If we take 432 away from 440, we end up with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Going ahead to step 8:
80 divided by 48 is 1 with a remainder of 32.
The number 1 becomes the next digit in our result. 
Result so far: 9173.91
If we subtract 48 from 80, we get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Advancing to step 9:
When dividing 320 by 48, we get 6 with a remainder of 32.
Use 6 as the next digit of our solution. 
Result so far: 9173.916
If we subtract 288 from 320, we get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Going ahead to step 10:
48 goes into 320 6 times with a remainder of 32.
Record the quotient 6 as the next digit in the result. 
Result so far: 9173.9166
The remainder is 32 after subtracting 288 from 320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

The final result is 9173.9166 with a remainder of 0.00032.