Let's divide 28759675 by 440
We want to divide 28759675 by 440.

On to step 1:
The number 440 fits into 2 0 times, leaving a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Include the next digit (8) from the dividend after 2, then repeat: 28 / 440

Moving on to step 2:
440 can be fit into 28 0 times, resulting in a remainder of 28.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 28 to get 28.
Grab the next digit (7) from the dividend, add it to 28, then carry on: 287 / 440

Going ahead to step 3:
287 divided by 440 is 0 with a remainder of 287.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 287 after subtracting 0 from 287.
Append the next digit (5) from the dividend to 287 and continue with: 2875 / 440

Going ahead to step 4:
When dividing 2875 by 440, we get 6 with a remainder of 235.
The next digit of our result is 6. 
Result so far: 6.0
Deduct 2640 from 2875 and we're left with 235.
Take the next digit (9) from the dividend and append it to 235, then repeat: 2359 / 440

Going ahead to step 5:
440 can be fit into 2359 5 times, resulting in a remainder of 159.
The number 5 becomes the next digit in our result. 
Result so far: 65.0
The remainder is 159 after subtracting 2200 from 2359.
Include the next digit (6) from the dividend after 159, then repeat: 1596 / 440

On to step 6:
If we divide 1596 by 440, we get 3 and a remainder of 276.
The next digit of our result is 3. 
Result so far: 653.0
If we subtract 1320 from 1596, we get 276.
Fetch the next digit (7) from the dividend, attach it to 276 and continue: 2767 / 440

Moving on to step 7:
The number 440 fits into 2767 6 times, leaving a remainder of 127.
Use 6 as the next digit of our solution. 
Result so far: 6536.0
The remainder is 127 after subtracting 2640 from 2767.
Take the next digit (5) from the dividend and append it to 127, then repeat: 1275 / 440

Step 8:
1275 divided by 440 is 2 with a remainder of 395.
Use 2 as the next digit of our solution. 
Result so far: 65362.0
If we take 880 away from 1275, we end up with 395.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3950, and continue the process.

Advancing to step 9:
3950 divided by 440 is 8 with a remainder of 430.
The next digit of our result is 8. 
Result so far: 65362.8
The remainder is 430 after subtracting 3520 from 3950.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4300, and continue the process.

Step 10:
440 can be fit into 4300 9 times, resulting in a remainder of 340.
The next digit of our result is 9. 
Result so far: 65362.89
Deduct 3960 from 4300 and we're left with 340.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3400, and continue the process.

On to step 11:
440 can be fit into 3400 7 times, resulting in a remainder of 320.
Put 7 as the next digit of the answer. 
Result so far: 65362.897
Subtract 3080 from 3400 to 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.

Step 12:
The number 440 fits into 3200 7 times, leaving a remainder of 120.
Write down 7 as next digit of the result. 
Result so far: 65362.8977
Subtract 3080 from 3200 to get 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 65362.8977 with a balance of 0.0012.