440101 ÷ 40 
We want to figure out the number of times 440101 can be divided by 40.

Going ahead to step 1:
If we divide 4 by 40, we get 0 and a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Include the next digit (4) from the dividend after 4, then repeat: 44 / 40

Moving on to step 2:
If we divide 44 by 40, we get 1 and a remainder of 4.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we take 40 away from 44, we end up with 4.
Grab the next digit (0) from the dividend, add it to 4, then carry on: 40 / 40

Going ahead to step 3:
The number 40 fits into 40 1 times, leaving a remainder of 0.
Use 1 as the next digit of our solution. 
Result so far: 11.0
Deduct 40 from 40 and we're left with 0.
Fetch the next digit (1) from the dividend, attach it to 0 and continue: 1 / 40

Going ahead to step 4:
40 can be fit into 1 0 times, resulting in a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 110.0
The remainder is 1 after subtracting 0 from 1.
Fetch the next digit (0) from the dividend, attach it to 1 and continue: 10 / 40

Step 5:
When dividing 10 by 40, we get 0 with a remainder of 10.
Record the quotient 0 as the next digit in the result. 
Result so far: 1100.0
Subtract 0 from 10 to get 10.
Include the next digit (1) from the dividend after 10, then repeat: 101 / 40

On to step 6:
If we divide 101 by 40, we get 2 and a remainder of 21.
Record the quotient 2 as the next digit in the result. 
Result so far: 11002.0
If we subtract 80 from 101, we get 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Moving on to step 7:
When dividing 210 by 40, we get 5 with a remainder of 10.
Write down 5 as next digit of the result. 
Result so far: 11002.5
If we subtract 200 from 210, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Step 8:
If we divide 100 by 40, we get 2 and a remainder of 20.
Use 2 as the next digit of our solution. 
Result so far: 11002.52
If we subtract 80 from 100, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 9:
If we divide 200 by 40, we get 5 and a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 11002.525
If we subtract 200 from 200, 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.

Step 10:
When dividing 0 by 40, we get 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 11002.525
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.

Let's proceed to step 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 11002.525
If we take 0 away from 0, we end up 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.

In conclusion, the division gives 11002.525 with a balance of 0.0.