We divide 9821094 by 440
We want to figure out the number of times 9821094 can be divided by 440.

Advancing to step 1:
9 divided by 440 is 0 with a remainder of 9.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Fetch the next digit (8) from the dividend, attach it to 9 and continue: 98 / 440

Going ahead to step 2:
440 goes into 98 0 times with a remainder of 98.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 98 after subtracting 0 from 98.
Take the next digit (2) from the dividend and append it to 98, then repeat: 982 / 440

Advancing to step 3:
440 goes into 982 2 times with a remainder of 102.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Subtracting 880 from 982 leaves us with 102.
Grab the next digit (1) from the dividend, add it to 102, then carry on: 1021 / 440

Moving on to step 4:
The number 440 fits into 1021 2 times, leaving a remainder of 141.
The next digit of our result is 2. 
Result so far: 22.0
Subtract 880 from 1021 to get 141.
Append the next digit (0) from the dividend to 141 and continue with: 1410 / 440

Moving on to step 5:
When dividing 1410 by 440, we get 3 with a remainder of 90.
The next digit of our result is 3. 
Result so far: 223.0
If we subtract 1320 from 1410, we get 90.
Take the next digit (9) from the dividend and append it to 90, then repeat: 909 / 440

Advancing to step 6:
440 goes into 909 2 times with a remainder of 29.
The next digit of our result is 2. 
Result so far: 2232.0
Subtract 880 from 909 to get 29.
Grab the next digit (4) from the dividend, add it to 29, then carry on: 294 / 440

Step 7:
If we divide 294 by 440, we get 0 and a remainder of 294.
Put 0 as the next digit of the answer. 
Result so far: 22320.0
If we subtract 0 from 294, we get 294.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2940, and continue the process.

Moving on to step 8:
If we divide 2940 by 440, we get 6 and a remainder of 300.
The next digit of our result is 6. 
Result so far: 22320.6
Deduct 2640 from 2940 and we're left with 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3000, and continue the process.

Going ahead to step 9:
If we divide 3000 by 440, we get 6 and a remainder of 360.
The number 6 becomes the next digit in our result. 
Result so far: 22320.66
Subtracting 2640 from 3000 leaves us with 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3600, and continue the process.

The final result is 22320.66 with a remainder of 0.36.