We look at the division of 104440 by 53 
We want to figure out the number of times 104440 can be divided by 53.

Moving on to step 1:
1 divided by 53 is 0 with a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Bring next digit (0) of the dividend behind the 1 and repeat the process: 10 / 53

Let's proceed to step 2:
53 can be fit into 10 0 times, resulting in a remainder of 10.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 10 after subtracting 0 from 10.
Append the next digit (4) from the dividend to 10 and continue with: 104 / 53

On to step 3:
If we divide 104 by 53, we get 1 and a remainder of 51.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Deduct 53 from 104 and we're left with 51.
Grab the next digit (4) from the dividend, add it to 51, then carry on: 514 / 53

On to step 4:
53 goes into 514 9 times with a remainder of 37.
Write down 9 as next digit of the result. 
Result so far: 19.0
If we take 477 away from 514, we end up with 37.
Include the next digit (4) from the dividend after 37, then repeat: 374 / 53

Step 5:
53 goes into 374 7 times with a remainder of 3.
Write down 7 as next digit of the result. 
Result so far: 197.0
The remainder is 3 after subtracting 371 from 374.
Take the next digit (0) from the dividend and append it to 3, then repeat: 30 / 53

Step 6:
The number 53 fits into 30 0 times, leaving a remainder of 30.
The number 0 becomes the next digit in our result. 
Result so far: 1970.0
Subtract 0 from 30 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Advancing to step 7:
When dividing 300 by 53, we get 5 with a remainder of 35.
Write down 5 as next digit of the result. 
Result so far: 1970.5
Subtracting 265 from 300 leaves us with 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Let's proceed to step 8:
350 divided by 53 is 6 with a remainder of 32.
Write down 6 as next digit of the result. 
Result so far: 1970.56
The remainder is 32 after subtracting 318 from 350.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Advancing to step 9:
If we divide 320 by 53, we get 6 and a remainder of 2.
The number 6 becomes the next digit in our result. 
Result so far: 1970.566
Deduct 318 from 320 and we're left with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

In conclusion, the division gives 1970.566 with a balance of 0.0002.