We divide 440147 by 8
We're looking to find how many times 8 goes into 440147.

Going ahead to step 1:
4 divided by 8 is 0 with a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Bring next digit (4) of the dividend behind the 4 and repeat the process: 44 / 8

On to step 2:
If we divide 44 by 8, we get 5 and a remainder of 4.
The next digit of our result is 5. 
Result so far: 5.0
Deduct 40 from 44 and we're left with 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 8

Moving on to step 3:
The number 8 fits into 40 5 times, leaving a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 55.0
Deduct 40 from 40 and we're left with 0.
Grab the next digit (1) from the dividend, add it to 0, then carry on: 1 / 8

On to step 4:
1 divided by 8 is 0 with a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 550.0
If we subtract 0 from 1, we get 1.
Take the next digit (4) from the dividend and append it to 1, then repeat: 14 / 8

Step 5:
If we divide 14 by 8, we get 1 and a remainder of 6.
Put 1 as the next digit of the answer. 
Result so far: 5501.0
If we subtract 8 from 14, we get 6.
Grab the next digit (7) from the dividend, add it to 6, then carry on: 67 / 8

On to step 6:
If we divide 67 by 8, we get 8 and a remainder of 3.
Record the quotient 8 as the next digit in the result. 
Result so far: 55018.0
The remainder is 3 after subtracting 64 from 67.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Going ahead to step 7:
When dividing 30 by 8, we get 3 with a remainder of 6.
Use 3 as the next digit of our solution. 
Result so far: 55018.3
If we subtract 24 from 30, we get 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Step 8:
If we divide 60 by 8, we get 7 and a remainder of 4.
Use 7 as the next digit of our solution. 
Result so far: 55018.37
The remainder is 4 after subtracting 56 from 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Advancing to step 9:
If we divide 40 by 8, we get 5 and a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 55018.375
Subtracting 40 from 40 leaves us 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.

Moving on to step 10:
0 divided by 8 is 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 55018.375
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:
If we divide 0 by 8, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 55018.375
If we subtract 0 from 0, we 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.

The final outcome is 55018.375, with a leftover of 0.0.