We look at the division of 98440523 by 661 
We want to figure out the number of times 98440523 can be divided by 661.

Advancing to step 1:
661 can be fit into 9 0 times, resulting in a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Bring next digit (8) of the dividend behind the 9 and repeat the process: 98 / 661

Advancing to step 2:
661 goes into 98 0 times with a remainder of 98.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 98 leaves us with 98.
Take the next digit (4) from the dividend and append it to 98, then repeat: 984 / 661

Let's proceed to step 3:
If we divide 984 by 661, we get 1 and a remainder of 323.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we take 661 away from 984, we end up with 323.
Take the next digit (4) from the dividend and append it to 323, then repeat: 3234 / 661

Step 4:
661 can be fit into 3234 4 times, resulting in a remainder of 590.
Record the quotient 4 as the next digit in the result. 
Result so far: 14.0
If we subtract 2644 from 3234, we get 590.
Grab the next digit (0) from the dividend, add it to 590, then carry on: 5900 / 661

Advancing to step 5:
5900 divided by 661 is 8 with a remainder of 612.
Record the quotient 8 as the next digit in the result. 
Result so far: 148.0
Subtract 5288 from 5900 to get 612.
Include the next digit (5) from the dividend after 612, then repeat: 6125 / 661

Let's proceed to step 6:
The number 661 fits into 6125 9 times, leaving a remainder of 176.
Record the quotient 9 as the next digit in the result. 
Result so far: 1489.0
The remainder is 176 after subtracting 5949 from 6125.
Include the next digit (2) from the dividend after 176, then repeat: 1762 / 661

Let's proceed to step 7:
661 can be fit into 1762 2 times, resulting in a remainder of 440.
Write down 2 as next digit of the result. 
Result so far: 14892.0
The remainder is 440 after subtracting 1322 from 1762.
Include the next digit (3) from the dividend after 440, then repeat: 4403 / 661

On to step 8:
661 goes into 4403 6 times with a remainder of 437.
Put 6 as the next digit of the answer. 
Result so far: 148926.0
If we take 3966 away from 4403, we end up with 437.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4370, and continue the process.

Let's proceed to step 9:
When dividing 4370 by 661, we get 6 with a remainder of 404.
The next digit of our result is 6. 
Result so far: 148926.6
If we take 3966 away from 4370, we end up with 404.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4040, and continue the process.

Step 10:
661 can be fit into 4040 6 times, resulting in a remainder of 74.
The next digit of our result is 6. 
Result so far: 148926.66
Subtract 3966 from 4040 to get 74.
Since there are no more digits in the dividend, we add a zero to the remainder making it 740, and continue the process.

In conclusion, the division gives 148926.66 with a balance of 0.074.