We look at the division of 440928 by 27 
Our goal is to divide 440928 by 27.

Moving on to step 1:
The number 27 fits into 4 0 times, leaving a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Bring next digit (4) of the dividend behind the 4 and repeat the process: 44 / 27

Advancing to step 2:
27 goes into 44 1 times with a remainder of 17.
Put 1 as the next digit of the answer. 
Result so far: 1.0
The remainder is 17 after subtracting 27 from 44.
Grab the next digit (0) from the dividend, add it to 17, then carry on: 170 / 27

Going ahead to step 3:
If we divide 170 by 27, we get 6 and a remainder of 8.
Put 6 as the next digit of the answer. 
Result so far: 16.0
Subtract 162 from 170 to get 8.
Append the next digit (9) from the dividend to 8 and continue with: 89 / 27

Moving on to step 4:
27 can be fit into 89 3 times, resulting in a remainder of 8.
Write down 3 as next digit of the result. 
Result so far: 163.0
The remainder is 8 after subtracting 81 from 89.
Include the next digit (2) from the dividend after 8, then repeat: 82 / 27

On to step 5:
When dividing 82 by 27, we get 3 with a remainder of 1.
Put 3 as the next digit of the answer. 
Result so far: 1633.0
Deduct 81 from 82 and we're left with 1.
Include the next digit (8) from the dividend after 1, then repeat: 18 / 27

Going ahead to step 6:
18 divided by 27 is 0 with a remainder of 18.
The number 0 becomes the next digit in our result. 
Result so far: 16330.0
Deduct 0 from 18 and we're left with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Step 7:
27 goes into 180 6 times with a remainder of 18.
Use 6 as the next digit of our solution. 
Result so far: 16330.6
Subtracting 162 from 180 leaves us with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Advancing to step 8:
If we divide 180 by 27, we get 6 and a remainder of 18.
Write down 6 as next digit of the result. 
Result so far: 16330.66
If we take 162 away from 180, we end up with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Our division results in 16330.66 with a remaining 0.018.