38402123 divided by 440 
Let's see how many times 440 fits into 38402123.

Going ahead to step 1:
3 divided by 440 is 0 with a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Include the next digit (8) from the dividend after 3, then repeat: 38 / 440

Advancing to step 2:
38 divided by 440 is 0 with a remainder of 38.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 38 to get 38.
Include the next digit (4) from the dividend after 38, then repeat: 384 / 440

Let's proceed to step 3:
440 goes into 384 0 times with a remainder of 384.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 384 to get 384.
Include the next digit (0) from the dividend after 384, then repeat: 3840 / 440

Going ahead to step 4:
The number 440 fits into 3840 8 times, leaving a remainder of 320.
Put 8 as the next digit of the answer. 
Result so far: 8.0
Subtract 3520 from 3840 to get 320.
Bring next digit (2) of the dividend behind the 320 and repeat the process: 3202 / 440

Moving on to step 5:
The number 440 fits into 3202 7 times, leaving a remainder of 122.
Record the quotient 7 as the next digit in the result. 
Result so far: 87.0
Deduct 3080 from 3202 and we're left with 122.
Include the next digit (1) from the dividend after 122, then repeat: 1221 / 440

Moving on to step 6:
440 goes into 1221 2 times with a remainder of 341.
The number 2 becomes the next digit in our result. 
Result so far: 872.0
If we subtract 880 from 1221, we get 341.
Include the next digit (2) from the dividend after 341, then repeat: 3412 / 440

Step 7:
If we divide 3412 by 440, we get 7 and a remainder of 332.
Put 7 as the next digit of the answer. 
Result so far: 8727.0
Subtracting 3080 from 3412 leaves us with 332.
Bring next digit (3) of the dividend behind the 332 and repeat the process: 3323 / 440

Going ahead to step 8:
If we divide 3323 by 440, we get 7 and a remainder of 243.
Record the quotient 7 as the next digit in the result. 
Result so far: 87277.0
Subtracting 3080 from 3323 leaves us with 243.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2430, and continue the process.

Moving on to step 9:
440 goes into 2430 5 times with a remainder of 230.
Use 5 as the next digit of our solution. 
Result so far: 87277.5
If we take 2200 away from 2430, we end up with 230.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2300, and continue the process.

Step 10:
440 goes into 2300 5 times with a remainder of 100.
The next digit of our result is 5. 
Result so far: 87277.55
Subtracting 2200 from 2300 leaves us with 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

The final outcome is 87277.55, with a leftover of 0.1.