We look at the division of 85591010 by 440 
Our goal is to divide 85591010 by 440.

Advancing to step 1:
8 divided by 440 is 0 with a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Take the next digit (5) from the dividend and append it to 8, then repeat: 85 / 440

Moving on to step 2:
When dividing 85 by 440, we get 0 with a remainder of 85.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 85 leaves us with 85.
Fetch the next digit (5) from the dividend, attach it to 85 and continue: 855 / 440

Let's proceed to step 3:
440 can be fit into 855 1 times, resulting in a remainder of 415.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we take 440 away from 855, we end up with 415.
Bring next digit (9) of the dividend behind the 415 and repeat the process: 4159 / 440

Going ahead to step 4:
If we divide 4159 by 440, we get 9 and a remainder of 199.
Use 9 as the next digit of our solution. 
Result so far: 19.0
Deduct 3960 from 4159 and we're left with 199.
Append the next digit (1) from the dividend to 199 and continue with: 1991 / 440

Step 5:
If we divide 1991 by 440, we get 4 and a remainder of 231.
Use 4 as the next digit of our solution. 
Result so far: 194.0
Deduct 1760 from 1991 and we're left with 231.
Fetch the next digit (0) from the dividend, attach it to 231 and continue: 2310 / 440

On to step 6:
When dividing 2310 by 440, we get 5 with a remainder of 110.
Record the quotient 5 as the next digit in the result. 
Result so far: 1945.0
Subtracting 2200 from 2310 leaves us with 110.
Append the next digit (1) from the dividend to 110 and continue with: 1101 / 440

Going ahead to step 7:
1101 divided by 440 is 2 with a remainder of 221.
The number 2 becomes the next digit in our result. 
Result so far: 19452.0
The remainder is 221 after subtracting 880 from 1101.
Include the next digit (0) from the dividend after 221, then repeat: 2210 / 440

Advancing to step 8:
The number 440 fits into 2210 5 times, leaving a remainder of 10.
Write down 5 as next digit of the result. 
Result so far: 194525.0
Deduct 2200 from 2210 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 9:
When dividing 100 by 440, we get 0 with a remainder of 100.
Put 0 as the next digit of the answer. 
Result so far: 194525.0
Subtracting 0 from 100 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.

Step 10:
440 goes into 1000 2 times with a remainder of 120.
Use 2 as the next digit of our solution. 
Result so far: 194525.02
The remainder is 120 after subtracting 880 from 1000.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Moving on to step 11:
The number 440 fits into 1200 2 times, leaving a remainder of 320.
Put 2 as the next digit of the answer. 
Result so far: 194525.022
If we take 880 away from 1200, we end up with 320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3200, and continue the process.

Our division results in 194525.022 with a remaining 0.032.