We look at the division of 440979 by 27 
We're looking to find how many times 27 goes into 440979.

Let's proceed to step 1:
27 goes into 4 0 times with a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Take the next digit (4) from the dividend and append it to 4, then repeat: 44 / 27

Let's proceed to step 2:
44 divided by 27 is 1 with a remainder of 17.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we subtract 27 from 44, we get 17.
Append the next digit (0) from the dividend to 17 and continue with: 170 / 27

Step 3:
When dividing 170 by 27, we get 6 with a remainder of 8.
Use 6 as the next digit of our solution. 
Result so far: 16.0
If we subtract 162 from 170, we get 8.
Fetch the next digit (9) from the dividend, attach it to 8 and continue: 89 / 27

Going ahead to step 4:
89 divided by 27 is 3 with a remainder of 8.
Record the quotient 3 as the next digit in the result. 
Result so far: 163.0
Subtract 81 from 89 to get 8.
Take the next digit (7) from the dividend and append it to 8, then repeat: 87 / 27

Advancing to step 5:
27 can be fit into 87 3 times, resulting in a remainder of 6.
The next digit of our result is 3. 
Result so far: 1633.0
Deduct 81 from 87 and we're left with 6.
Bring next digit (9) of the dividend behind the 6 and repeat the process: 69 / 27

Going ahead to step 6:
69 divided by 27 is 2 with a remainder of 15.
Use 2 as the next digit of our solution. 
Result so far: 16332.0
If we take 54 away from 69, we end up with 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Moving on to step 7:
When dividing 150 by 27, we get 5 with a remainder of 15.
Put 5 as the next digit of the answer. 
Result so far: 16332.5
The remainder is 15 after subtracting 135 from 150.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Going ahead to step 8:
When dividing 150 by 27, we get 5 with a remainder of 15.
The next digit of our result is 5. 
Result so far: 16332.55
If we take 135 away from 150, we end up with 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

The final outcome is 16332.55, with a leftover of 0.015.