We're dividing 440141 by 244 
We want to figure out the number of times 440141 can be divided by 244.

Advancing to step 1:
If we divide 4 by 244, 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.
Grab the next digit (4) from the dividend, add it to 4, then carry on: 44 / 244

Moving on to step 2:
The number 244 fits into 44 0 times, leaving a remainder of 44.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 44 and we're left with 44.
Append the next digit (0) from the dividend to 44 and continue with: 440 / 244

Moving on to step 3:
244 can be fit into 440 1 times, resulting in a remainder of 196.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we subtract 244 from 440, we get 196.
Append the next digit (1) from the dividend to 196 and continue with: 1961 / 244

Advancing to step 4:
244 goes into 1961 8 times with a remainder of 9.
Put 8 as the next digit of the answer. 
Result so far: 18.0
Subtract 1952 from 1961 to get 9.
Take the next digit (4) from the dividend and append it to 9, then repeat: 94 / 244

Let's proceed to step 5:
The number 244 fits into 94 0 times, leaving a remainder of 94.
Put 0 as the next digit of the answer. 
Result so far: 180.0
The remainder is 94 after subtracting 0 from 94.
Include the next digit (1) from the dividend after 94, then repeat: 941 / 244

Step 6:
The number 244 fits into 941 3 times, leaving a remainder of 209.
The next digit of our result is 3. 
Result so far: 1803.0
Subtract 732 from 941 to get 209.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2090, and continue the process.

Step 7:
2090 divided by 244 is 8 with a remainder of 138.
The number 8 becomes the next digit in our result. 
Result so far: 1803.8
Subtract 1952 from 2090 to get 138.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1380, and continue the process.

Advancing to step 8:
244 goes into 1380 5 times with a remainder of 160.
Record the quotient 5 as the next digit in the result. 
Result so far: 1803.85
Deduct 1220 from 1380 and we're left with 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

Going ahead to step 9:
244 goes into 1600 6 times with a remainder of 136.
Write down 6 as next digit of the result. 
Result so far: 1803.856
If we subtract 1464 from 1600, we get 136.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1360, and continue the process.

Going ahead to step 10:
The number 244 fits into 1360 5 times, leaving a remainder of 140.
Use 5 as the next digit of our solution. 
Result so far: 1803.8565
If we take 1220 away from 1360, we end up 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.

On to step 11:
If we divide 1400 by 244, we get 5 and a remainder of 180.
Use 5 as the next digit of our solution. 
Result so far: 1803.85655
The remainder is 180 after subtracting 1220 from 1400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1800, and continue the process.

In conclusion, the division gives 1803.85655 with a balance of 0.00018.