We divide 440386 by 27
We want to figure out the number of times 440386 can be divided by 27.

Moving on to step 1:
27 goes into 4 0 times with a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Bring next digit (4) of the dividend behind the 4 and repeat the process: 44 / 27

Going ahead to step 2:
44 divided by 27 is 1 with a remainder of 17.
The next digit of our result is 1. 
Result so far: 1.0
Subtracting 27 from 44 leaves us with 17.
Take the next digit (0) from the dividend and append it to 17, then repeat: 170 / 27

Moving on to step 3:
If we divide 170 by 27, we get 6 and a remainder of 8.
The number 6 becomes the next digit in our result. 
Result so far: 16.0
Deduct 162 from 170 and we're left with 8.
Grab the next digit (3) from the dividend, add it to 8, then carry on: 83 / 27

Going ahead to step 4:
27 goes into 83 3 times with a remainder of 2.
The number 3 becomes the next digit in our result. 
Result so far: 163.0
If we take 81 away from 83, we end up with 2.
Bring next digit (8) of the dividend behind the 2 and repeat the process: 28 / 27

On to step 5:
When dividing 28 by 27, we get 1 with a remainder of 1.
The number 1 becomes the next digit in our result. 
Result so far: 1631.0
Deduct 27 from 28 and we're left with 1.
Append the next digit (6) from the dividend to 1 and continue with: 16 / 27

Going ahead to step 6:
27 goes into 16 0 times with a remainder of 16.
Write down 0 as next digit of the result. 
Result so far: 16310.0
If we subtract 0 from 16, we get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Let's proceed to step 7:
27 can be fit into 160 5 times, resulting in a remainder of 25.
Use 5 as the next digit of our solution. 
Result so far: 16310.5
If we take 135 away from 160, we end up with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Step 8:
If we divide 250 by 27, we get 9 and a remainder of 7.
The next digit of our result is 9. 
Result so far: 16310.59
If we take 243 away from 250, we end up with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Going ahead to step 9:
27 goes into 70 2 times with a remainder of 16.
The number 2 becomes the next digit in our result. 
Result so far: 16310.592
Deduct 54 from 70 and we're left with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

On to step 10:
When dividing 160 by 27, we get 5 with a remainder of 25.
Use 5 as the next digit of our solution. 
Result so far: 16310.5925
Deduct 135 from 160 and we're left with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Step 11:
27 goes into 250 9 times with a remainder of 7.
Write down 9 as next digit of the result. 
Result so far: 16310.59259
Deduct 243 from 250 and we're left with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Let's proceed to step 12:
27 goes into 70 2 times with a remainder of 16.
The number 2 becomes the next digit in our result. 
Result so far: 16310.592592
If we take 54 away from 70, we end up with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Let's proceed to step 13:
160 divided by 27 is 5 with a remainder of 25.
The next digit of our result is 5. 
Result so far: 16310.5925925
If we take 135 away from 160, we end up with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Advancing to step 14:
When dividing 250 by 27, we get 9 with a remainder of 7.
The next digit of our result is 9. 
Result so far: 16310.59259259
Subtract 243 from 250 to get 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

After the division, we end up with 16310.59259259 and a remainder of 7e-09.