We look at the division of 99536223 by 440 
Our goal is to divide 99536223 by 440.

Step 1:
440 goes into 9 0 times with a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Include the next digit (9) from the dividend after 9, then repeat: 99 / 440

Let's proceed to step 2:
440 goes into 99 0 times with a remainder of 99.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 99 and we're left with 99.
Fetch the next digit (5) from the dividend, attach it to 99 and continue: 995 / 440

Let's proceed to step 3:
If we divide 995 by 440, we get 2 and a remainder of 115.
Use 2 as the next digit of our solution. 
Result so far: 2.0
The remainder is 115 after subtracting 880 from 995.
Grab the next digit (3) from the dividend, add it to 115, then carry on: 1153 / 440

On to step 4:
440 goes into 1153 2 times with a remainder of 273.
Put 2 as the next digit of the answer. 
Result so far: 22.0
Subtracting 880 from 1153 leaves us with 273.
Grab the next digit (6) from the dividend, add it to 273, then carry on: 2736 / 440

Let's proceed to step 5:
2736 divided by 440 is 6 with a remainder of 96.
The next digit of our result is 6. 
Result so far: 226.0
Deduct 2640 from 2736 and we're left with 96.
Grab the next digit (2) from the dividend, add it to 96, then carry on: 962 / 440

Let's proceed to step 6:
When dividing 962 by 440, we get 2 with a remainder of 82.
The next digit of our result is 2. 
Result so far: 2262.0
Subtract 880 from 962 to get 82.
Append the next digit (2) from the dividend to 82 and continue with: 822 / 440

Advancing to step 7:
822 divided by 440 is 1 with a remainder of 382.
The number 1 becomes the next digit in our result. 
Result so far: 22621.0
Deduct 440 from 822 and we're left with 382.
Append the next digit (3) from the dividend to 382 and continue with: 3823 / 440

On to step 8:
3823 divided by 440 is 8 with a remainder of 303.
Record the quotient 8 as the next digit in the result. 
Result so far: 226218.0
Subtracting 3520 from 3823 leaves us with 303.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3030, and continue the process.

Advancing to step 9:
440 goes into 3030 6 times with a remainder of 390.
Use 6 as the next digit of our solution. 
Result so far: 226218.6
If we subtract 2640 from 3030, we get 390.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3900, and continue the process.

Going ahead to step 10:
When dividing 3900 by 440, we get 8 with a remainder of 380.
Record the quotient 8 as the next digit in the result. 
Result so far: 226218.68
If we subtract 3520 from 3900, we get 380.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3800, and continue the process.

Going ahead to step 11:
440 can be fit into 3800 8 times, resulting in a remainder of 280.
Record the quotient 8 as the next digit in the result. 
Result so far: 226218.688
Subtracting 3520 from 3800 leaves us with 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2800, and continue the process.

The final outcome is 226218.688, with a leftover of 0.028.