We divide 93272108 by 440
We want to figure out the number of times 93272108 can be divided by 440.

Advancing to step 1:
9 divided by 440 is 0 with a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Append the next digit (3) from the dividend to 9 and continue with: 93 / 440

On to step 2:
When dividing 93 by 440, we get 0 with a remainder of 93.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 93 leaves us with 93.
Take the next digit (2) from the dividend and append it to 93, then repeat: 932 / 440

Moving on to step 3:
If we divide 932 by 440, we get 2 and a remainder of 52.
The next digit of our result is 2. 
Result so far: 2.0
If we take 880 away from 932, we end up with 52.
Bring next digit (7) of the dividend behind the 52 and repeat the process: 527 / 440

Step 4:
440 goes into 527 1 times with a remainder of 87.
The next digit of our result is 1. 
Result so far: 21.0
Subtract 440 from 527 to get 87.
Include the next digit (2) from the dividend after 87, then repeat: 872 / 440

Step 5:
440 can be fit into 872 1 times, resulting in a remainder of 432.
Put 1 as the next digit of the answer. 
Result so far: 211.0
Deduct 440 from 872 and we're left with 432.
Include the next digit (1) from the dividend after 432, then repeat: 4321 / 440

Moving on to step 6:
When dividing 4321 by 440, we get 9 with a remainder of 361.
Put 9 as the next digit of the answer. 
Result so far: 2119.0
Subtracting 3960 from 4321 leaves us with 361.
Append the next digit (0) from the dividend to 361 and continue with: 3610 / 440

Step 7:
3610 divided by 440 is 8 with a remainder of 90.
Use 8 as the next digit of our solution. 
Result so far: 21198.0
Subtracting 3520 from 3610 leaves us with 90.
Bring next digit (8) of the dividend behind the 90 and repeat the process: 908 / 440

Advancing to step 8:
The number 440 fits into 908 2 times, leaving a remainder of 28.
The number 2 becomes the next digit in our result. 
Result so far: 211982.0
Deduct 880 from 908 and we're left with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

On to step 9:
440 goes into 280 0 times with a remainder of 280.
The next digit of our result is 0. 
Result so far: 211982.0
If we subtract 0 from 280, we get 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2800, and continue the process.

On to step 10:
440 can be fit into 2800 6 times, resulting in a remainder of 160.
Put 6 as the next digit of the answer. 
Result so far: 211982.06
If we subtract 2640 from 2800, we get 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

Advancing to step 11:
440 can be fit into 1600 3 times, resulting in a remainder of 280.
Use 3 as the next digit of our solution. 
Result so far: 211982.063
Deduct 1320 from 1600 and we're left with 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2800, and continue the process.

On to step 12:
440 can be fit into 2800 6 times, resulting in a remainder of 160.
Record the quotient 6 as the next digit in the result. 
Result so far: 211982.0636
Subtracting 2640 from 2800 leaves us with 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

On to step 13:
440 goes into 1600 3 times with a remainder of 280.
Write down 3 as next digit of the result. 
Result so far: 211982.06363
Subtracting 1320 from 1600 leaves us with 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2800, and continue the process.

Advancing to step 14:
440 can be fit into 2800 6 times, resulting in a remainder of 160.
Record the quotient 6 as the next digit in the result. 
Result so far: 211982.063636
Deduct 2640 from 2800 and we're left with 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

On to step 15:
When dividing 1600 by 440, we get 3 with a remainder of 280.
The number 3 becomes the next digit in our result. 
Result so far: 211982.0636363
Deduct 1320 from 1600 and we're left with 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2800, and continue the process.

Let's proceed to step 16:
440 goes into 2800 6 times with a remainder of 160.
Write down 6 as next digit of the result. 
Result so far: 211982.06363636
Deduct 2640 from 2800 and we're left with 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

The final result is 211982.06363636 with a remainder of 1.6e-07.