We're dividing 90440 by 21 
We want to figure out the number of times 90440 can be divided by 21.

Going ahead to step 1:
When dividing 9 by 21, we get 0 with a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Bring next digit (0) of the dividend behind the 9 and repeat the process: 90 / 21

On to step 2:
21 can be fit into 90 4 times, resulting in a remainder of 6.
Put 4 as the next digit of the answer. 
Result so far: 4.0
If we subtract 84 from 90, we get 6.
Take the next digit (4) from the dividend and append it to 6, then repeat: 64 / 21

Let's proceed to step 3:
If we divide 64 by 21, we get 3 and a remainder of 1.
The next digit of our result is 3. 
Result so far: 43.0
Subtracting 63 from 64 leaves us with 1.
Fetch the next digit (4) from the dividend, attach it to 1 and continue: 14 / 21

Going ahead to step 4:
When dividing 14 by 21, we get 0 with a remainder of 14.
Write down 0 as next digit of the result. 
Result so far: 430.0
Subtracting 0 from 14 leaves us with 14.
Take the next digit (0) from the dividend and append it to 14, then repeat: 140 / 21

Moving on to step 5:
140 divided by 21 is 6 with a remainder of 14.
Use 6 as the next digit of our solution. 
Result so far: 4306.0
If we take 126 away from 140, we end up with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Let's proceed to step 6:
140 divided by 21 is 6 with a remainder of 14.
The next digit of our result is 6. 
Result so far: 4306.6
Subtract 126 from 140 to get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Let's proceed to step 7:
The number 21 fits into 140 6 times, leaving a remainder of 14.
The number 6 becomes the next digit in our result. 
Result so far: 4306.66
If we subtract 126 from 140, we get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

In conclusion, the division gives 4306.66 with a balance of 0.014.