We look at the division of 55519861 by 440 
We want to divide 55519861 by 440.

Step 1:
5 divided by 440 is 0 with a remainder of 5.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 5 and we're left with 5.
Include the next digit (5) from the dividend after 5, then repeat: 55 / 440

Moving on to step 2:
The number 440 fits into 55 0 times, leaving a remainder of 55.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 55 after subtracting 0 from 55.
Take the next digit (5) from the dividend and append it to 55, then repeat: 555 / 440

Advancing to step 3:
440 goes into 555 1 times with a remainder of 115.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we subtract 440 from 555, we get 115.
Take the next digit (1) from the dividend and append it to 115, then repeat: 1151 / 440

On to step 4:
440 can be fit into 1151 2 times, resulting in a remainder of 271.
The next digit of our result is 2. 
Result so far: 12.0
Deduct 880 from 1151 and we're left with 271.
Fetch the next digit (9) from the dividend, attach it to 271 and continue: 2719 / 440

Moving on to step 5:
2719 divided by 440 is 6 with a remainder of 79.
Put 6 as the next digit of the answer. 
Result so far: 126.0
Subtracting 2640 from 2719 leaves us with 79.
Grab the next digit (8) from the dividend, add it to 79, then carry on: 798 / 440

Let's proceed to step 6:
The number 440 fits into 798 1 times, leaving a remainder of 358.
Use 1 as the next digit of our solution. 
Result so far: 1261.0
If we subtract 440 from 798, we get 358.
Grab the next digit (6) from the dividend, add it to 358, then carry on: 3586 / 440

Step 7:
The number 440 fits into 3586 8 times, leaving a remainder of 66.
The number 8 becomes the next digit in our result. 
Result so far: 12618.0
If we subtract 3520 from 3586, we get 66.
Fetch the next digit (1) from the dividend, attach it to 66 and continue: 661 / 440

Moving on to step 8:
440 can be fit into 661 1 times, resulting in a remainder of 221.
Record the quotient 1 as the next digit in the result. 
Result so far: 126181.0
If we take 440 away from 661, we end up with 221.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2210, and continue the process.

Advancing to step 9:
The number 440 fits into 2210 5 times, leaving a remainder of 10.
The number 5 becomes the next digit in our result. 
Result so far: 126181.5
Subtracting 2200 from 2210 leaves us 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 10:
100 divided by 440 is 0 with a remainder of 100.
Put 0 as the next digit of the answer. 
Result so far: 126181.5
Subtract 0 from 100 to get 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

Let's proceed to step 11:
440 can be fit into 1000 2 times, resulting in a remainder of 120.
The number 2 becomes the next digit in our result. 
Result so far: 126181.502
Subtracting 880 from 1000 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.

Let's proceed to step 12:
440 goes into 1200 2 times with a remainder of 320.
Put 2 as the next digit of the answer. 
Result so far: 126181.5022
Subtracting 880 from 1200 leaves us with 320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3200, and continue the process.

The final outcome is 126181.5022, with a leftover of 0.0032.