We're dividing 99440078 by 23 
We want to figure out the number of times 99440078 can be divided by 23.

Going ahead to step 1:
The number 23 fits into 9 0 times, leaving a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Include the next digit (9) from the dividend after 9, then repeat: 99 / 23

On to step 2:
23 goes into 99 4 times with a remainder of 7.
Put 4 as the next digit of the answer. 
Result so far: 4.0
If we subtract 92 from 99, we get 7.
Fetch the next digit (4) from the dividend, attach it to 7 and continue: 74 / 23

Advancing to step 3:
23 goes into 74 3 times with a remainder of 5.
Write down 3 as next digit of the result. 
Result so far: 43.0
If we take 69 away from 74, we end up with 5.
Append the next digit (4) from the dividend to 5 and continue with: 54 / 23

Advancing to step 4:
If we divide 54 by 23, we get 2 and a remainder of 8.
Write down 2 as next digit of the result. 
Result so far: 432.0
Subtract 46 from 54 to get 8.
Take the next digit (0) from the dividend and append it to 8, then repeat: 80 / 23

Moving on to step 5:
23 goes into 80 3 times with a remainder of 11.
The number 3 becomes the next digit in our result. 
Result so far: 4323.0
If we take 69 away from 80, we end up with 11.
Grab the next digit (0) from the dividend, add it to 11, then carry on: 110 / 23

Step 6:
23 can be fit into 110 4 times, resulting in a remainder of 18.
The number 4 becomes the next digit in our result. 
Result so far: 43234.0
Deduct 92 from 110 and we're left with 18.
Grab the next digit (7) from the dividend, add it to 18, then carry on: 187 / 23

Going ahead to step 7:
If we divide 187 by 23, we get 8 and a remainder of 3.
Write down 8 as next digit of the result. 
Result so far: 432348.0
Subtract 184 from 187 to get 3.
Append the next digit (8) from the dividend to 3 and continue with: 38 / 23

Advancing to step 8:
23 goes into 38 1 times with a remainder of 15.
The number 1 becomes the next digit in our result. 
Result so far: 4323481.0
If we subtract 23 from 38, we get 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Going ahead to step 9:
When dividing 150 by 23, we get 6 with a remainder of 12.
Write down 6 as next digit of the result. 
Result so far: 4323481.6
If we subtract 138 from 150, we get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Moving on to step 10:
23 goes into 120 5 times with a remainder of 5.
The next digit of our result is 5. 
Result so far: 4323481.65
Subtract 115 from 120 to get 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Going ahead to step 11:
If we divide 50 by 23, we get 2 and a remainder of 4.
Put 2 as the next digit of the answer. 
Result so far: 4323481.652
Deduct 46 from 50 and we're left with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

On to step 12:
The number 23 fits into 40 1 times, leaving a remainder of 17.
Record the quotient 1 as the next digit in the result. 
Result so far: 4323481.6521
If we subtract 23 from 40, we get 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Advancing to step 13:
170 divided by 23 is 7 with a remainder of 9.
Use 7 as the next digit of our solution. 
Result so far: 4323481.65217
If we subtract 161 from 170, we get 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

On to step 14:
23 can be fit into 90 3 times, resulting in a remainder of 21.
The number 3 becomes the next digit in our result. 
Result so far: 4323481.652173
The remainder is 21 after subtracting 69 from 90.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Let's proceed to step 15:
If we divide 210 by 23, we get 9 and a remainder of 3.
Record the quotient 9 as the next digit in the result. 
Result so far: 4323481.6521739
Subtract 207 from 210 to get 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Step 16:
The number 23 fits into 30 1 times, leaving a remainder of 7.
The number 1 becomes the next digit in our result. 
Result so far: 4323481.65217391
Subtracting 23 from 30 leaves us with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

The quotient of the division is 4323481.65217391, and the remainder is 7e-09.