We look at the division of 440567 by 97 
We want to divide 440567 by 97.

Step 1:
The number 97 fits into 4 0 times, leaving a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Fetch the next digit (4) from the dividend, attach it to 4 and continue: 44 / 97

Advancing to step 2:
97 goes into 44 0 times with a remainder of 44.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 44, we get 44.
Take the next digit (0) from the dividend and append it to 44, then repeat: 440 / 97

Going ahead to step 3:
If we divide 440 by 97, we get 4 and a remainder of 52.
Use 4 as the next digit of our solution. 
Result so far: 4.0
Deduct 388 from 440 and we're left with 52.
Take the next digit (5) from the dividend and append it to 52, then repeat: 525 / 97

Step 4:
The number 97 fits into 525 5 times, leaving a remainder of 40.
Use 5 as the next digit of our solution. 
Result so far: 45.0
Deduct 485 from 525 and we're left with 40.
Fetch the next digit (6) from the dividend, attach it to 40 and continue: 406 / 97

Step 5:
When dividing 406 by 97, we get 4 with a remainder of 18.
The number 4 becomes the next digit in our result. 
Result so far: 454.0
Deduct 388 from 406 and we're left with 18.
Bring next digit (7) of the dividend behind the 18 and repeat the process: 187 / 97

On to step 6:
97 can be fit into 187 1 times, resulting in a remainder of 90.
The number 1 becomes the next digit in our result. 
Result so far: 4541.0
Subtract 97 from 187 to get 90.
Since there are no more digits in the dividend, we add a zero to the remainder making it 900, and continue the process.

On to step 7:
97 goes into 900 9 times with a remainder of 27.
The number 9 becomes the next digit in our result. 
Result so far: 4541.9
Subtracting 873 from 900 leaves us with 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

On to step 8:
97 goes into 270 2 times with a remainder of 76.
The next digit of our result is 2. 
Result so far: 4541.92
Deduct 194 from 270 and we're left with 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

On to step 9:
97 goes into 760 7 times with a remainder of 81.
Use 7 as the next digit of our solution. 
Result so far: 4541.927
Subtract 679 from 760 to get 81.
Since there are no more digits in the dividend, we add a zero to the remainder making it 810, and continue the process.

Step 10:
When dividing 810 by 97, we get 8 with a remainder of 34.
Put 8 as the next digit of the answer. 
Result so far: 4541.9278
Subtract 776 from 810 to get 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Advancing to step 11:
When dividing 340 by 97, we get 3 with a remainder of 49.
Put 3 as the next digit of the answer. 
Result so far: 4541.92783
If we subtract 291 from 340, we get 49.
Since there are no more digits in the dividend, we add a zero to the remainder making it 490, and continue the process.

Going ahead to step 12:
97 goes into 490 5 times with a remainder of 5.
Write down 5 as next digit of the result. 
Result so far: 4541.927835
Deduct 485 from 490 and we're left with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Going ahead to step 13:
97 can be fit into 50 0 times, resulting in a remainder of 50.
Record the quotient 0 as the next digit in the result. 
Result so far: 4541.927835
Deduct 0 from 50 and we're left 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.

On to step 14:
When dividing 500 by 97, we get 5 with a remainder of 15.
The number 5 becomes the next digit in our result. 
Result so far: 4541.92783505
If we take 485 away from 500, we end up with 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

In conclusion, the division gives 4541.92783505 with a balance of 1.5e-08.