We look at the division of 443107 by 40 
We want to figure out the number of times 443107 can be divided by 40.

On to step 1:
40 can be fit into 4 0 times, resulting in a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Take the next digit (4) from the dividend and append it to 4, then repeat: 44 / 40

Moving on to step 2:
44 divided by 40 is 1 with a remainder of 4.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we take 40 away from 44, we end up with 4.
Fetch the next digit (3) from the dividend, attach it to 4 and continue: 43 / 40

Moving on to step 3:
40 can be fit into 43 1 times, resulting in a remainder of 3.
Put 1 as the next digit of the answer. 
Result so far: 11.0
If we take 40 away from 43, we end up with 3.
Take the next digit (1) from the dividend and append it to 3, then repeat: 31 / 40

Advancing to step 4:
When dividing 31 by 40, we get 0 with a remainder of 31.
Use 0 as the next digit of our solution. 
Result so far: 110.0
Subtracting 0 from 31 leaves us with 31.
Bring next digit (0) of the dividend behind the 31 and repeat the process: 310 / 40

Moving on to step 5:
If we divide 310 by 40, we get 7 and a remainder of 30.
Use 7 as the next digit of our solution. 
Result so far: 1107.0
Subtracting 280 from 310 leaves us with 30.
Fetch the next digit (7) from the dividend, attach it to 30 and continue: 307 / 40

Step 6:
307 divided by 40 is 7 with a remainder of 27.
Record the quotient 7 as the next digit in the result. 
Result so far: 11077.0
Deduct 280 from 307 and we're left with 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Let's proceed to step 7:
40 goes into 270 6 times with a remainder of 30.
Record the quotient 6 as the next digit in the result. 
Result so far: 11077.6
If we subtract 240 from 270, we get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

On to step 8:
40 goes into 300 7 times with a remainder of 20.
Write down 7 as next digit of the result. 
Result so far: 11077.67
If we subtract 280 from 300, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 9:
200 divided by 40 is 5 with a remainder of 0.
The next digit of our result is 5. 
Result so far: 11077.675
If we subtract 200 from 200, we 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.

On to step 10:
0 divided by 40 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 11077.675
Subtract 0 from 0 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.

On to step 11:
0 divided by 40 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 11077.675
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.

In conclusion, the division gives 11077.675 with a balance of 0.0.