We look at the division of 40646984 by 440 
We're looking to find how many times 440 goes into 40646984.

Advancing to step 1:
If we divide 4 by 440, we get 0 and 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.
Fetch the next digit (0) from the dividend, attach it to 4 and continue: 40 / 440

On to step 2:
If we divide 40 by 440, we get 0 and a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 40 to get 40.
Append the next digit (6) from the dividend to 40 and continue with: 406 / 440

On to step 3:
440 can be fit into 406 0 times, resulting in a remainder of 406.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 406 leaves us with 406.
Take the next digit (4) from the dividend and append it to 406, then repeat: 4064 / 440

Moving on to step 4:
When dividing 4064 by 440, we get 9 with a remainder of 104.
The number 9 becomes the next digit in our result. 
Result so far: 9.0
Subtracting 3960 from 4064 leaves us with 104.
Include the next digit (6) from the dividend after 104, then repeat: 1046 / 440

Moving on to step 5:
If we divide 1046 by 440, we get 2 and a remainder of 166.
Record the quotient 2 as the next digit in the result. 
Result so far: 92.0
The remainder is 166 after subtracting 880 from 1046.
Fetch the next digit (9) from the dividend, attach it to 166 and continue: 1669 / 440

Advancing to step 6:
440 can be fit into 1669 3 times, resulting in a remainder of 349.
Use 3 as the next digit of our solution. 
Result so far: 923.0
If we subtract 1320 from 1669, we get 349.
Append the next digit (8) from the dividend to 349 and continue with: 3498 / 440

Moving on to step 7:
3498 divided by 440 is 7 with a remainder of 418.
The next digit of our result is 7. 
Result so far: 9237.0
Subtract 3080 from 3498 to get 418.
Grab the next digit (4) from the dividend, add it to 418, then carry on: 4184 / 440

Step 8:
4184 divided by 440 is 9 with a remainder of 224.
Record the quotient 9 as the next digit in the result. 
Result so far: 92379.0
Subtracting 3960 from 4184 leaves us with 224.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2240, and continue the process.

On to step 9:
2240 divided by 440 is 5 with a remainder of 40.
The next digit of our result is 5. 
Result so far: 92379.5
The remainder is 40 after subtracting 2200 from 2240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

On to step 10:
If we divide 400 by 440, we get 0 and a remainder of 400.
Put 0 as the next digit of the answer. 
Result so far: 92379.5
Subtract 0 from 400 to get 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4000, and continue the process.

Let's proceed to step 11:
When dividing 4000 by 440, we get 9 with a remainder of 40.
Write down 9 as next digit of the result. 
Result so far: 92379.509
The remainder is 40 after subtracting 3960 from 4000.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Going ahead to step 12:
If we divide 400 by 440, we get 0 and a remainder of 400.
Record the quotient 0 as the next digit in the result. 
Result so far: 92379.509
If we take 0 away from 400, we end up with 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4000, and continue the process.

Going ahead to step 13:
If we divide 4000 by 440, we get 9 and a remainder of 40.
Put 9 as the next digit of the answer. 
Result so far: 92379.50909
Subtract 3960 from 4000 to get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Moving on to step 14:
400 divided by 440 is 0 with a remainder of 400.
Record the quotient 0 as the next digit in the result. 
Result so far: 92379.50909
Deduct 0 from 400 and we're left with 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4000, and continue the process.

Step 15:
440 can be fit into 4000 9 times, resulting in a remainder of 40.
Record the quotient 9 as the next digit in the result. 
Result so far: 92379.5090909
Subtracting 3960 from 4000 leaves us with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Step 16:
When dividing 400 by 440, we get 0 with a remainder of 400.
Put 0 as the next digit of the answer. 
Result so far: 92379.5090909
If we take 0 away from 400, we end up with 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4000, and continue the process.

The final outcome is 92379.5090909, with a leftover of 4e-07.