We look at the division of 30793596 by 440 
Let's see how many times 440 fits into 30793596.

Going ahead to step 1:
440 can be fit into 3 0 times, resulting in a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Fetch the next digit (0) from the dividend, attach it to 3 and continue: 30 / 440

Let's proceed to step 2:
440 goes into 30 0 times with a remainder of 30.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 30 after subtracting 0 from 30.
Take the next digit (7) from the dividend and append it to 30, then repeat: 307 / 440

On to step 3:
307 divided by 440 is 0 with a remainder of 307.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 307, we get 307.
Bring next digit (9) of the dividend behind the 307 and repeat the process: 3079 / 440

Going ahead to step 4:
440 goes into 3079 6 times with a remainder of 439.
Write down 6 as next digit of the result. 
Result so far: 6.0
If we subtract 2640 from 3079, we get 439.
Bring next digit (3) of the dividend behind the 439 and repeat the process: 4393 / 440

Step 5:
440 goes into 4393 9 times with a remainder of 433.
Record the quotient 9 as the next digit in the result. 
Result so far: 69.0
If we take 3960 away from 4393, we end up with 433.
Include the next digit (5) from the dividend after 433, then repeat: 4335 / 440

On to step 6:
440 can be fit into 4335 9 times, resulting in a remainder of 375.
The number 9 becomes the next digit in our result. 
Result so far: 699.0
Subtracting 3960 from 4335 leaves us with 375.
Grab the next digit (9) from the dividend, add it to 375, then carry on: 3759 / 440

Moving on to step 7:
440 goes into 3759 8 times with a remainder of 239.
Use 8 as the next digit of our solution. 
Result so far: 6998.0
Deduct 3520 from 3759 and we're left with 239.
Include the next digit (6) from the dividend after 239, then repeat: 2396 / 440

Advancing to step 8:
If we divide 2396 by 440, we get 5 and a remainder of 196.
The next digit of our result is 5. 
Result so far: 69985.0
If we take 2200 away from 2396, we end up with 196.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1960, and continue the process.

Step 9:
1960 divided by 440 is 4 with a remainder of 200.
Write down 4 as next digit of the result. 
Result so far: 69985.4
If we subtract 1760 from 1960, we get 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

Going ahead to step 10:
If we divide 2000 by 440, we get 4 and a remainder of 240.
Write down 4 as next digit of the result. 
Result so far: 69985.44
If we take 1760 away from 2000, we end up with 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2400, and continue the process.

Our division results in 69985.44 with a remaining 0.24.