We're dividing 440232 by 81 
Let's see how many times 81 fits into 440232.

Let's proceed to step 1:
If we divide 4 by 81, we get 0 and a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Grab the next digit (4) from the dividend, add it to 4, then carry on: 44 / 81

Moving on to step 2:
44 divided by 81 is 0 with a remainder of 44.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 44 and we're left with 44.
Take the next digit (0) from the dividend and append it to 44, then repeat: 440 / 81

Step 3:
81 goes into 440 5 times with a remainder of 35.
Put 5 as the next digit of the answer. 
Result so far: 5.0
Subtracting 405 from 440 leaves us with 35.
Bring next digit (2) of the dividend behind the 35 and repeat the process: 352 / 81

Moving on to step 4:
81 goes into 352 4 times with a remainder of 28.
Write down 4 as next digit of the result. 
Result so far: 54.0
Subtracting 324 from 352 leaves us with 28.
Take the next digit (3) from the dividend and append it to 28, then repeat: 283 / 81

Let's proceed to step 5:
When dividing 283 by 81, we get 3 with a remainder of 40.
The number 3 becomes the next digit in our result. 
Result so far: 543.0
The remainder is 40 after subtracting 243 from 283.
Append the next digit (2) from the dividend to 40 and continue with: 402 / 81

On to step 6:
The number 81 fits into 402 4 times, leaving a remainder of 78.
Put 4 as the next digit of the answer. 
Result so far: 5434.0
Deduct 324 from 402 and we're left with 78.
Since there are no more digits in the dividend, we add a zero to the remainder making it 780, and continue the process.

Advancing to step 7:
When dividing 780 by 81, we get 9 with a remainder of 51.
Use 9 as the next digit of our solution. 
Result so far: 5434.9
Subtracting 729 from 780 leaves us with 51.
Since there are no more digits in the dividend, we add a zero to the remainder making it 510, and continue the process.

Advancing to step 8:
The number 81 fits into 510 6 times, leaving a remainder of 24.
Write down 6 as next digit of the result. 
Result so far: 5434.96
Deduct 486 from 510 and we're left with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Going ahead to step 9:
81 can be fit into 240 2 times, resulting in a remainder of 78.
Put 2 as the next digit of the answer. 
Result so far: 5434.962
Subtracting 162 from 240 leaves us with 78.
Since there are no more digits in the dividend, we add a zero to the remainder making it 780, and continue the process.

Going ahead to step 10:
If we divide 780 by 81, we get 9 and a remainder of 51.
Put 9 as the next digit of the answer. 
Result so far: 5434.9629
Deduct 729 from 780 and we're left with 51.
Since there are no more digits in the dividend, we add a zero to the remainder making it 510, and continue the process.

Step 11:
81 goes into 510 6 times with a remainder of 24.
The number 6 becomes the next digit in our result. 
Result so far: 5434.96296
Subtracting 486 from 510 leaves us with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Step 12:
The number 81 fits into 240 2 times, leaving a remainder of 78.
Put 2 as the next digit of the answer. 
Result so far: 5434.962962
Deduct 162 from 240 and we're left with 78.
Since there are no more digits in the dividend, we add a zero to the remainder making it 780, and continue the process.

Step 13:
The number 81 fits into 780 9 times, leaving a remainder of 51.
Use 9 as the next digit of our solution. 
Result so far: 5434.9629629
Subtracting 729 from 780 leaves us with 51.
Since there are no more digits in the dividend, we add a zero to the remainder making it 510, and continue the process.

Going ahead to step 14:
81 goes into 510 6 times with a remainder of 24.
The next digit of our result is 6. 
Result so far: 5434.96296296
The remainder is 24 after subtracting 486 from 510.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

After the division, we end up with 5434.96296296 and a remainder of 2.4e-08.