8854054 ÷ 440 
We want to divide 8854054 by 440.

Step 1:
If we divide 8 by 440, we get 0 and a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Append the next digit (8) from the dividend to 8 and continue with: 88 / 440

On to step 2:
440 goes into 88 0 times with a remainder of 88.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 88 leaves us with 88.
Bring next digit (5) of the dividend behind the 88 and repeat the process: 885 / 440

Moving on to step 3:
440 can be fit into 885 2 times, resulting in a remainder of 5.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Deduct 880 from 885 and we're left with 5.
Bring next digit (4) of the dividend behind the 5 and repeat the process: 54 / 440

Moving on to step 4:
The number 440 fits into 54 0 times, leaving a remainder of 54.
Write down 0 as next digit of the result. 
Result so far: 20.0
The remainder is 54 after subtracting 0 from 54.
Include the next digit (0) from the dividend after 54, then repeat: 540 / 440

Advancing to step 5:
440 can be fit into 540 1 times, resulting in a remainder of 100.
The number 1 becomes the next digit in our result. 
Result so far: 201.0
If we subtract 440 from 540, we get 100.
Include the next digit (5) from the dividend after 100, then repeat: 1005 / 440

Going ahead to step 6:
The number 440 fits into 1005 2 times, leaving a remainder of 125.
The number 2 becomes the next digit in our result. 
Result so far: 2012.0
If we take 880 away from 1005, we end up with 125.
Include the next digit (4) from the dividend after 125, then repeat: 1254 / 440

Advancing to step 7:
When dividing 1254 by 440, we get 2 with a remainder of 374.
Put 2 as the next digit of the answer. 
Result so far: 20122.0
The remainder is 374 after subtracting 880 from 1254.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3740, and continue the process.

Moving on to step 8:
440 can be fit into 3740 8 times, resulting in a remainder of 220.
Put 8 as the next digit of the answer. 
Result so far: 20122.8
Subtract 3520 from 3740 to get 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

Step 9:
440 goes into 2200 5 times with a remainder of 0.
The next digit of our result is 5. 
Result so far: 20122.85
Deduct 2200 from 2200 and we're left 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.

On to step 10:
440 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 20122.85
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.

Going ahead to step 11:
The number 440 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 20122.85
Deduct 0 from 0 and we're left 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.

The quotient of the division is 20122.85, and the remainder is 0.0.