We look at the division of 440356 by 97 
We want to figure out the number of times 440356 can be divided by 97.

Moving on to step 1:
When dividing 4 by 97, we get 0 with a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Take the next digit (4) from the dividend and append it to 4, then repeat: 44 / 97

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

Step 3:
When dividing 440 by 97, we get 4 with a remainder of 52.
Put 4 as the next digit of the answer. 
Result so far: 4.0
Deduct 388 from 440 and we're left with 52.
Include the next digit (3) from the dividend after 52, then repeat: 523 / 97

Going ahead to step 4:
When dividing 523 by 97, we get 5 with a remainder of 38.
Use 5 as the next digit of our solution. 
Result so far: 45.0
Subtract 485 from 523 to get 38.
Include the next digit (5) from the dividend after 38, then repeat: 385 / 97

Going ahead to step 5:
385 divided by 97 is 3 with a remainder of 94.
Use 3 as the next digit of our solution. 
Result so far: 453.0
Subtract 291 from 385 to get 94.
Bring next digit (6) of the dividend behind the 94 and repeat the process: 946 / 97

Step 6:
If we divide 946 by 97, we get 9 and a remainder of 73.
Put 9 as the next digit of the answer. 
Result so far: 4539.0
If we subtract 873 from 946, we get 73.
Since there are no more digits in the dividend, we add a zero to the remainder making it 730, and continue the process.

Advancing to step 7:
If we divide 730 by 97, we get 7 and a remainder of 51.
Record the quotient 7 as the next digit in the result. 
Result so far: 4539.7
Subtracting 679 from 730 leaves us with 51.
Since there are no more digits in the dividend, we add a zero to the remainder making it 510, and continue the process.

Let's proceed to step 8:
97 goes into 510 5 times with a remainder of 25.
The number 5 becomes the next digit in our result. 
Result so far: 4539.75
Deduct 485 from 510 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.

On to step 9:
When dividing 250 by 97, we get 2 with a remainder of 56.
Write down 2 as next digit of the result. 
Result so far: 4539.752
The remainder is 56 after subtracting 194 from 250.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Going ahead to step 10:
560 divided by 97 is 5 with a remainder of 75.
The number 5 becomes the next digit in our result. 
Result so far: 4539.7525
Deduct 485 from 560 and we're left with 75.
Since there are no more digits in the dividend, we add a zero to the remainder making it 750, and continue the process.

Going ahead to step 11:
The number 97 fits into 750 7 times, leaving a remainder of 71.
Write down 7 as next digit of the result. 
Result so far: 4539.75257
If we take 679 away from 750, we end up with 71.
Since there are no more digits in the dividend, we add a zero to the remainder making it 710, and continue the process.

Moving on to step 12:
97 can be fit into 710 7 times, resulting in a remainder of 31.
Record the quotient 7 as the next digit in the result. 
Result so far: 4539.752577
If we take 679 away from 710, we end up with 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

After the division, we end up with 4539.752577 and a remainder of 3.1e-06.