Let's divide 440451 by 97
We want to divide 440451 by 97.

Advancing to step 1:
The number 97 fits into 4 0 times, leaving a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Bring next digit (4) of the dividend behind the 4 and repeat the process: 44 / 97

Going ahead to step 2:
If we divide 44 by 97, we get 0 and a remainder of 44.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 44 leaves us with 44.
Take the next digit (0) from the dividend and append it to 44, then repeat: 440 / 97

Moving on to step 3:
97 goes into 440 4 times with a remainder of 52.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
The remainder is 52 after subtracting 388 from 440.
Take the next digit (4) from the dividend and append it to 52, then repeat: 524 / 97

Going ahead to step 4:
97 can be fit into 524 5 times, resulting in a remainder of 39.
Put 5 as the next digit of the answer. 
Result so far: 45.0
Subtracting 485 from 524 leaves us with 39.
Grab the next digit (5) from the dividend, add it to 39, then carry on: 395 / 97

Advancing to step 5:
97 goes into 395 4 times with a remainder of 7.
The next digit of our result is 4. 
Result so far: 454.0
Subtracting 388 from 395 leaves us with 7.
Bring next digit (1) of the dividend behind the 7 and repeat the process: 71 / 97

Let's proceed to step 6:
71 divided by 97 is 0 with a remainder of 71.
Write down 0 as next digit of the result. 
Result so far: 4540.0
If we take 0 away from 71, we end up with 71.
Since there are no more digits in the dividend, we add a zero to the remainder making it 710, and continue the process.

Advancing to step 7:
When dividing 710 by 97, we get 7 with a remainder of 31.
Put 7 as the next digit of the answer. 
Result so far: 4540.7
If we take 679 away from 710, we end up with 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Moving on to step 8:
The number 97 fits into 310 3 times, leaving a remainder of 19.
Use 3 as the next digit of our solution. 
Result so far: 4540.73
If we subtract 291 from 310, we get 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Let's proceed to step 9:
97 can be fit into 190 1 times, resulting in a remainder of 93.
Use 1 as the next digit of our solution. 
Result so far: 4540.731
If we take 97 away from 190, we end up with 93.
Since there are no more digits in the dividend, we add a zero to the remainder making it 930, and continue the process.

Step 10:
If we divide 930 by 97, we get 9 and a remainder of 57.
Record the quotient 9 as the next digit in the result. 
Result so far: 4540.7319
Subtracting 873 from 930 leaves us with 57.
Since there are no more digits in the dividend, we add a zero to the remainder making it 570, and continue the process.

Going ahead to step 11:
97 can be fit into 570 5 times, resulting in a remainder of 85.
Put 5 as the next digit of the answer. 
Result so far: 4540.73195
Deduct 485 from 570 and we're left with 85.
Since there are no more digits in the dividend, we add a zero to the remainder making it 850, and continue the process.

Moving on to step 12:
97 goes into 850 8 times with a remainder of 74.
The number 8 becomes the next digit in our result. 
Result so far: 4540.731958
Subtracting 776 from 850 leaves us with 74.
Since there are no more digits in the dividend, we add a zero to the remainder making it 740, and continue the process.

On to step 13:
97 can be fit into 740 7 times, resulting in a remainder of 61.
The number 7 becomes the next digit in our result. 
Result so far: 4540.7319587
Deduct 679 from 740 and we're left with 61.
Since there are no more digits in the dividend, we add a zero to the remainder making it 610, and continue the process.

Advancing to step 14:
97 can be fit into 610 6 times, resulting in a remainder of 28.
Record the quotient 6 as the next digit in the result. 
Result so far: 4540.73195876
Subtract 582 from 610 to get 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

In conclusion, the division gives 4540.73195876 with a balance of 2.8e-08.