We're dividing 8450771 by 440 
Let's see how many times 440 fits into 8450771.

Moving on to step 1:
When dividing 8 by 440, we get 0 with a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Bring next digit (4) of the dividend behind the 8 and repeat the process: 84 / 440

Going ahead to step 2:
84 divided by 440 is 0 with a remainder of 84.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 84 and we're left with 84.
Take the next digit (5) from the dividend and append it to 84, then repeat: 845 / 440

On to step 3:
The number 440 fits into 845 1 times, leaving a remainder of 405.
The next digit of our result is 1. 
Result so far: 1.0
Subtract 440 from 845 to get 405.
Take the next digit (0) from the dividend and append it to 405, then repeat: 4050 / 440

Step 4:
440 goes into 4050 9 times with a remainder of 90.
Write down 9 as next digit of the result. 
Result so far: 19.0
Subtract 3960 from 4050 to get 90.
Append the next digit (7) from the dividend to 90 and continue with: 907 / 440

Going ahead to step 5:
When dividing 907 by 440, we get 2 with a remainder of 27.
The next digit of our result is 2. 
Result so far: 192.0
If we subtract 880 from 907, we get 27.
Append the next digit (7) from the dividend to 27 and continue with: 277 / 440

Step 6:
440 can be fit into 277 0 times, resulting in a remainder of 277.
The next digit of our result is 0. 
Result so far: 1920.0
Subtract 0 from 277 to get 277.
Append the next digit (1) from the dividend to 277 and continue with: 2771 / 440

Moving on to step 7:
2771 divided by 440 is 6 with a remainder of 131.
Record the quotient 6 as the next digit in the result. 
Result so far: 19206.0
Deduct 2640 from 2771 and we're left with 131.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1310, and continue the process.

Step 8:
The number 440 fits into 1310 2 times, leaving a remainder of 430.
The number 2 becomes the next digit in our result. 
Result so far: 19206.2
If we subtract 880 from 1310, we get 430.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4300, and continue the process.

Step 9:
If we divide 4300 by 440, we get 9 and a remainder of 340.
Put 9 as the next digit of the answer. 
Result so far: 19206.29
If we subtract 3960 from 4300, we get 340.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3400, and continue the process.

Going ahead to step 10:
3400 divided by 440 is 7 with a remainder of 320.
The number 7 becomes the next digit in our result. 
Result so far: 19206.297
If we subtract 3080 from 3400, we get 320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3200, and continue the process.

Moving on to step 11:
440 can be fit into 3200 7 times, resulting in a remainder of 120.
The number 7 becomes the next digit in our result. 
Result so far: 19206.2977
Subtracting 3080 from 3200 leaves us with 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

In conclusion, the division gives 19206.2977 with a balance of 0.0012.