Let's divide 97542699 by 440
We want to figure out the number of times 97542699 can be divided by 440.

Going ahead to step 1:
The number 440 fits into 9 0 times, leaving a remainder of 9.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Include the next digit (7) from the dividend after 9, then repeat: 97 / 440

Step 2:
440 can be fit into 97 0 times, resulting in a remainder of 97.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 97, we get 97.
Take the next digit (5) from the dividend and append it to 97, then repeat: 975 / 440

On to step 3:
If we divide 975 by 440, we get 2 and a remainder of 95.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
If we take 880 away from 975, we end up with 95.
Take the next digit (4) from the dividend and append it to 95, then repeat: 954 / 440

On to step 4:
954 divided by 440 is 2 with a remainder of 74.
The number 2 becomes the next digit in our result. 
Result so far: 22.0
If we subtract 880 from 954, we get 74.
Include the next digit (2) from the dividend after 74, then repeat: 742 / 440

Let's proceed to step 5:
440 goes into 742 1 times with a remainder of 302.
The next digit of our result is 1. 
Result so far: 221.0
Deduct 440 from 742 and we're left with 302.
Include the next digit (6) from the dividend after 302, then repeat: 3026 / 440

Going ahead to step 6:
3026 divided by 440 is 6 with a remainder of 386.
Write down 6 as next digit of the result. 
Result so far: 2216.0
Subtracting 2640 from 3026 leaves us with 386.
Bring next digit (9) of the dividend behind the 386 and repeat the process: 3869 / 440

Advancing to step 7:
440 can be fit into 3869 8 times, resulting in a remainder of 349.
Put 8 as the next digit of the answer. 
Result so far: 22168.0
Deduct 3520 from 3869 and we're left with 349.
Grab the next digit (9) from the dividend, add it to 349, then carry on: 3499 / 440

Advancing to step 8:
When dividing 3499 by 440, we get 7 with a remainder of 419.
Put 7 as the next digit of the answer. 
Result so far: 221687.0
If we subtract 3080 from 3499, we get 419.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4190, and continue the process.

Step 9:
4190 divided by 440 is 9 with a remainder of 230.
Write down 9 as next digit of the result. 
Result so far: 221687.9
The remainder is 230 after subtracting 3960 from 4190.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2300, and continue the process.

Moving on to step 10:
The number 440 fits into 2300 5 times, leaving a remainder of 100.
The next digit of our result is 5. 
Result so far: 221687.95
If we take 2200 away from 2300, we end up with 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

On to step 11:
440 goes into 1000 2 times with a remainder of 120.
Record the quotient 2 as the next digit in the result. 
Result so far: 221687.952
The remainder is 120 after subtracting 880 from 1000.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

On to step 12:
440 goes into 1200 2 times with a remainder of 320.
Write down 2 as next digit of the result. 
Result so far: 221687.9522
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 quotient of the division is 221687.9522, and the remainder is 0.0032.