We look at the division of 9381038 by 440 
We want to figure out the number of times 9381038 can be divided by 440.

Advancing to step 1:
440 can be fit into 9 0 times, resulting in a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Append the next digit (3) from the dividend to 9 and continue with: 93 / 440

Going ahead to step 2:
93 divided by 440 is 0 with a remainder of 93.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 93 leaves us with 93.
Take the next digit (8) from the dividend and append it to 93, then repeat: 938 / 440

Going ahead to step 3:
938 divided by 440 is 2 with a remainder of 58.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
If we subtract 880 from 938, we get 58.
Bring next digit (1) of the dividend behind the 58 and repeat the process: 581 / 440

Advancing to step 4:
When dividing 581 by 440, we get 1 with a remainder of 141.
Record the quotient 1 as the next digit in the result. 
Result so far: 21.0
If we subtract 440 from 581, we get 141.
Include the next digit (0) from the dividend after 141, then repeat: 1410 / 440

Step 5:
440 can be fit into 1410 3 times, resulting in a remainder of 90.
Put 3 as the next digit of the answer. 
Result so far: 213.0
If we subtract 1320 from 1410, we get 90.
Grab the next digit (3) from the dividend, add it to 90, then carry on: 903 / 440

On to step 6:
When dividing 903 by 440, we get 2 with a remainder of 23.
The number 2 becomes the next digit in our result. 
Result so far: 2132.0
Deduct 880 from 903 and we're left with 23.
Take the next digit (8) from the dividend and append it to 23, then repeat: 238 / 440

Moving on to step 7:
238 divided by 440 is 0 with a remainder of 238.
The number 0 becomes the next digit in our result. 
Result so far: 21320.0
Subtract 0 from 238 to get 238.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2380, and continue the process.

Advancing to step 8:
When dividing 2380 by 440, we get 5 with a remainder of 180.
Use 5 as the next digit of our solution. 
Result so far: 21320.5
Subtract 2200 from 2380 to get 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1800, and continue the process.

On to step 9:
The number 440 fits into 1800 4 times, leaving a remainder of 40.
The next digit of our result is 4. 
Result so far: 21320.54
Subtracting 1760 from 1800 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.

Moving on to step 10:
If we divide 400 by 440, we get 0 and a remainder of 400.
The number 0 becomes the next digit in our result. 
Result so far: 21320.54
Subtracting 0 from 400 leaves us 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.

Advancing to step 11:
When dividing 4000 by 440, we get 9 with a remainder of 40.
Put 9 as the next digit of the answer. 
Result so far: 21320.5409
Deduct 3960 from 4000 and we're left 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.

Moving on to step 12:
If we divide 400 by 440, we get 0 and a remainder of 400.
Write down 0 as next digit of the result. 
Result so far: 21320.5409
The remainder is 400 after subtracting 0 from 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4000, and continue the process.

On to step 13:
The number 440 fits into 4000 9 times, leaving a remainder of 40.
The number 9 becomes the next digit in our result. 
Result so far: 21320.540909
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.

Advancing to step 14:
The number 440 fits into 400 0 times, leaving a remainder of 400.
The next digit of our result is 0. 
Result so far: 21320.540909
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.

Advancing to step 15:
When dividing 4000 by 440, we get 9 with a remainder of 40.
The number 9 becomes the next digit in our result. 
Result so far: 21320.54090909
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.

After the division, we end up with 21320.54090909 and a remainder of 4e-08.