We're dividing 40444327 by 28 
We're looking to find how many times 28 goes into 40444327.

Moving on to step 1:
When dividing 4 by 28, we get 0 with a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 28

Let's proceed to step 2:
If we divide 40 by 28, we get 1 and a remainder of 12.
Put 1 as the next digit of the answer. 
Result so far: 1.0
The remainder is 12 after subtracting 28 from 40.
Include the next digit (4) from the dividend after 12, then repeat: 124 / 28

Step 3:
If we divide 124 by 28, we get 4 and a remainder of 12.
Record the quotient 4 as the next digit in the result. 
Result so far: 14.0
If we take 112 away from 124, we end up with 12.
Append the next digit (4) from the dividend to 12 and continue with: 124 / 28

Moving on to step 4:
124 divided by 28 is 4 with a remainder of 12.
The number 4 becomes the next digit in our result. 
Result so far: 144.0
The remainder is 12 after subtracting 112 from 124.
Bring next digit (4) of the dividend behind the 12 and repeat the process: 124 / 28

Going ahead to step 5:
28 can be fit into 124 4 times, resulting in a remainder of 12.
Record the quotient 4 as the next digit in the result. 
Result so far: 1444.0
Deduct 112 from 124 and we're left with 12.
Fetch the next digit (3) from the dividend, attach it to 12 and continue: 123 / 28

Going ahead to step 6:
If we divide 123 by 28, we get 4 and a remainder of 11.
Use 4 as the next digit of our solution. 
Result so far: 14444.0
Subtract 112 from 123 to get 11.
Fetch the next digit (2) from the dividend, attach it to 11 and continue: 112 / 28

Advancing to step 7:
28 goes into 112 4 times with a remainder of 0.
Record the quotient 4 as the next digit in the result. 
Result so far: 144444.0
Subtract 112 from 112 to get 0.
Append the next digit (7) from the dividend to 0 and continue with: 7 / 28

On to step 8:
If we divide 7 by 28, we get 0 and a remainder of 7.
The next digit of our result is 0. 
Result so far: 1444440.0
The remainder is 7 after subtracting 0 from 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Step 9:
When dividing 70 by 28, we get 2 with a remainder of 14.
Record the quotient 2 as the next digit in the result. 
Result so far: 1444440.2
Subtracting 56 from 70 leaves us with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Step 10:
140 divided by 28 is 5 with a remainder of 0.
The next digit of our result is 5. 
Result so far: 1444440.25
If we take 140 away from 140, 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.

Advancing to step 11:
When dividing 0 by 28, we get 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 1444440.25
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.

Step 12:
28 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 1444440.25
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final outcome is 1444440.25, with a leftover of 0.0.