We're dividing 440771 by 44 
We're looking to find how many times 44 goes into 440771.

On to step 1:
44 goes into 4 0 times with a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Fetch the next digit (4) from the dividend, attach it to 4 and continue: 44 / 44

Going ahead to step 2:
44 divided by 44 is 1 with a remainder of 0.
The next digit of our result is 1. 
Result so far: 1.0
The remainder is 0 after subtracting 44 from 44.
Fetch the next digit (0) from the dividend, attach it to 0 and continue: 0 / 44

Let's proceed to step 3:
44 can be fit into 0 0 times, resulting in a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 10.0
Subtracting 0 from 0 leaves us with 0.
Append the next digit (7) from the dividend to 0 and continue with: 7 / 44

Advancing to step 4:
If we divide 7 by 44, we get 0 and a remainder of 7.
The number 0 becomes the next digit in our result. 
Result so far: 100.0
Deduct 0 from 7 and we're left with 7.
Fetch the next digit (7) from the dividend, attach it to 7 and continue: 77 / 44

Going ahead to step 5:
44 can be fit into 77 1 times, resulting in a remainder of 33.
The next digit of our result is 1. 
Result so far: 1001.0
If we take 44 away from 77, we end up with 33.
Bring next digit (1) of the dividend behind the 33 and repeat the process: 331 / 44

Going ahead to step 6:
If we divide 331 by 44, we get 7 and a remainder of 23.
Put 7 as the next digit of the answer. 
Result so far: 10017.0
If we subtract 308 from 331, we get 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

On to step 7:
The number 44 fits into 230 5 times, leaving a remainder of 10.
Use 5 as the next digit of our solution. 
Result so far: 10017.5
If we take 220 away from 230, we end up with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 8:
100 divided by 44 is 2 with a remainder of 12.
The number 2 becomes the next digit in our result. 
Result so far: 10017.52
The remainder is 12 after subtracting 88 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Step 9:
120 divided by 44 is 2 with a remainder of 32.
The number 2 becomes the next digit in our result. 
Result so far: 10017.522
Deduct 88 from 120 and we're left with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

The final outcome is 10017.522, with a leftover of 0.0032.