We're dividing 52357946 by 440 
We want to divide 52357946 by 440.

On to step 1:
If we divide 5 by 440, we get 0 and a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 5 and we're left with 5.
Append the next digit (2) from the dividend to 5 and continue with: 52 / 440

Moving on to step 2:
If we divide 52 by 440, we get 0 and a remainder of 52.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 52 to get 52.
Append the next digit (3) from the dividend to 52 and continue with: 523 / 440

Going ahead to step 3:
When dividing 523 by 440, we get 1 with a remainder of 83.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we take 440 away from 523, we end up with 83.
Grab the next digit (5) from the dividend, add it to 83, then carry on: 835 / 440

Moving on to step 4:
When dividing 835 by 440, we get 1 with a remainder of 395.
Use 1 as the next digit of our solution. 
Result so far: 11.0
Deduct 440 from 835 and we're left with 395.
Fetch the next digit (7) from the dividend, attach it to 395 and continue: 3957 / 440

Going ahead to step 5:
If we divide 3957 by 440, we get 8 and a remainder of 437.
Write down 8 as next digit of the result. 
Result so far: 118.0
The remainder is 437 after subtracting 3520 from 3957.
Include the next digit (9) from the dividend after 437, then repeat: 4379 / 440

Going ahead to step 6:
When dividing 4379 by 440, we get 9 with a remainder of 419.
Record the quotient 9 as the next digit in the result. 
Result so far: 1189.0
If we take 3960 away from 4379, we end up with 419.
Bring next digit (4) of the dividend behind the 419 and repeat the process: 4194 / 440

Let's proceed to step 7:
When dividing 4194 by 440, we get 9 with a remainder of 234.
Write down 9 as next digit of the result. 
Result so far: 11899.0
Subtract 3960 from 4194 to get 234.
Fetch the next digit (6) from the dividend, attach it to 234 and continue: 2346 / 440

Step 8:
If we divide 2346 by 440, we get 5 and a remainder of 146.
Write down 5 as next digit of the result. 
Result so far: 118995.0
If we take 2200 away from 2346, we end up with 146.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1460, and continue the process.

Let's proceed to step 9:
440 can be fit into 1460 3 times, resulting in a remainder of 140.
Put 3 as the next digit of the answer. 
Result so far: 118995.3
Subtracting 1320 from 1460 leaves us with 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1400, and continue the process.

Moving on to step 10:
440 can be fit into 1400 3 times, resulting in a remainder of 80.
Record the quotient 3 as the next digit in the result. 
Result so far: 118995.33
If we take 1320 away from 1400, we end up with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

The final result is 118995.33 with a remainder of 0.08.