We look at the division of 439767 by 8 
We want to figure out the number of times 439767 can be divided by 8.

On to step 1:
When dividing 4 by 8, we get 0 with a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Fetch the next digit (3) from the dividend, attach it to 4 and continue: 43 / 8

Step 2:
43 divided by 8 is 5 with a remainder of 3.
Record the quotient 5 as the next digit in the result. 
Result so far: 5.0
Deduct 40 from 43 and we're left with 3.
Grab the next digit (9) from the dividend, add it to 3, then carry on: 39 / 8

Moving on to step 3:
8 goes into 39 4 times with a remainder of 7.
The number 4 becomes the next digit in our result. 
Result so far: 54.0
Subtract 32 from 39 to get 7.
Append the next digit (7) from the dividend to 7 and continue with: 77 / 8

Moving on to step 4:
When dividing 77 by 8, we get 9 with a remainder of 5.
Use 9 as the next digit of our solution. 
Result so far: 549.0
Subtracting 72 from 77 leaves us with 5.
Include the next digit (6) from the dividend after 5, then repeat: 56 / 8

On to step 5:
If we divide 56 by 8, we get 7 and a remainder of 0.
Use 7 as the next digit of our solution. 
Result so far: 5497.0
Subtracting 56 from 56 leaves us with 0.
Append the next digit (7) from the dividend to 0 and continue with: 7 / 8

On to step 6:
When dividing 7 by 8, we get 0 with a remainder of 7.
The number 0 becomes the next digit in our result. 
Result so far: 54970.0
The remainder is 7 after subtracting 0 from 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Going ahead to step 7:
The number 8 fits into 70 8 times, leaving a remainder of 6.
The next digit of our result is 8. 
Result so far: 54970.8
Subtract 64 from 70 to get 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

On to step 8:
When dividing 60 by 8, we get 7 with a remainder of 4.
The number 7 becomes the next digit in our result. 
Result so far: 54970.87
The remainder is 4 after subtracting 56 from 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Advancing to step 9:
The number 8 fits into 40 5 times, leaving a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 54970.875
Subtract 40 from 40 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 10:
8 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 54970.875
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 11:
When dividing 0 by 8, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 54970.875
If we take 0 away from 0, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The quotient of the division is 54970.875, and the remainder is 0.0.