440994 ÷ 85 
We're looking to find how many times 85 goes into 440994.

Going ahead to step 1:
When dividing 4 by 85, we get 0 with a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Append the next digit (4) from the dividend to 4 and continue with: 44 / 85

On to step 2:
85 goes into 44 0 times with a remainder of 44.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 44 to get 44.
Bring next digit (0) of the dividend behind the 44 and repeat the process: 440 / 85

Let's proceed to step 3:
85 can be fit into 440 5 times, resulting in a remainder of 15.
The number 5 becomes the next digit in our result. 
Result so far: 5.0
Deduct 425 from 440 and we're left with 15.
Include the next digit (9) from the dividend after 15, then repeat: 159 / 85

Going ahead to step 4:
If we divide 159 by 85, we get 1 and a remainder of 74.
Write down 1 as next digit of the result. 
Result so far: 51.0
Deduct 85 from 159 and we're left with 74.
Fetch the next digit (9) from the dividend, attach it to 74 and continue: 749 / 85

On to step 5:
85 can be fit into 749 8 times, resulting in a remainder of 69.
The next digit of our result is 8. 
Result so far: 518.0
If we take 680 away from 749, we end up with 69.
Fetch the next digit (4) from the dividend, attach it to 69 and continue: 694 / 85

Moving on to step 6:
85 goes into 694 8 times with a remainder of 14.
Put 8 as the next digit of the answer. 
Result so far: 5188.0
If we take 680 away from 694, we end up with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Moving on to step 7:
140 divided by 85 is 1 with a remainder of 55.
Write down 1 as next digit of the result. 
Result so far: 5188.1
Subtracting 85 from 140 leaves us with 55.
Since there are no more digits in the dividend, we add a zero to the remainder making it 550, and continue the process.

Advancing to step 8:
When dividing 550 by 85, we get 6 with a remainder of 40.
The number 6 becomes the next digit in our result. 
Result so far: 5188.16
Deduct 510 from 550 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.

Step 9:
85 can be fit into 400 4 times, resulting in a remainder of 60.
Put 4 as the next digit of the answer. 
Result so far: 5188.164
The remainder is 60 after subtracting 340 from 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

On to step 10:
When dividing 600 by 85, we get 7 with a remainder of 5.
Put 7 as the next digit of the answer. 
Result so far: 5188.1647
The remainder is 5 after subtracting 595 from 600.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Step 11:
85 can be fit into 50 0 times, resulting in a remainder of 50.
Use 0 as the next digit of our solution. 
Result so far: 5188.1647
If we take 0 away from 50, we end up with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Step 12:
85 can be fit into 500 5 times, resulting in a remainder of 75.
Use 5 as the next digit of our solution. 
Result so far: 5188.164705
Subtract 425 from 500 to get 75.
Since there are no more digits in the dividend, we add a zero to the remainder making it 750, and continue the process.

On to step 13:
The number 85 fits into 750 8 times, leaving a remainder of 70.
Put 8 as the next digit of the answer. 
Result so far: 5188.1647058
Deduct 680 from 750 and we're left with 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Step 14:
700 divided by 85 is 8 with a remainder of 20.
Put 8 as the next digit of the answer. 
Result so far: 5188.16470588
If we subtract 680 from 700, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

In conclusion, the division gives 5188.16470588 with a balance of 2e-08.