We look at the division of 52531900 by 440 
Let's see how many times 440 fits into 52531900.

On to step 1:
When dividing 5 by 440, we get 0 with a remainder of 5.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 5 leaves us with 5.
Include the next digit (2) from the dividend after 5, then repeat: 52 / 440

Moving on to step 2:
440 can be fit into 52 0 times, resulting in a remainder of 52.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 52 and we're left with 52.
Fetch the next digit (5) from the dividend, attach it to 52 and continue: 525 / 440

Advancing to step 3:
440 goes into 525 1 times with a remainder of 85.
The next digit of our result is 1. 
Result so far: 1.0
If we take 440 away from 525, we end up with 85.
Grab the next digit (3) from the dividend, add it to 85, then carry on: 853 / 440

On to step 4:
The number 440 fits into 853 1 times, leaving a remainder of 413.
The number 1 becomes the next digit in our result. 
Result so far: 11.0
Subtracting 440 from 853 leaves us with 413.
Take the next digit (1) from the dividend and append it to 413, then repeat: 4131 / 440

On to step 5:
If we divide 4131 by 440, we get 9 and a remainder of 171.
Put 9 as the next digit of the answer. 
Result so far: 119.0
Subtracting 3960 from 4131 leaves us with 171.
Include the next digit (9) from the dividend after 171, then repeat: 1719 / 440

On to step 6:
1719 divided by 440 is 3 with a remainder of 399.
Use 3 as the next digit of our solution. 
Result so far: 1193.0
Subtract 1320 from 1719 to get 399.
Append the next digit (0) from the dividend to 399 and continue with: 3990 / 440

Advancing to step 7:
If we divide 3990 by 440, we get 9 and a remainder of 30.
The number 9 becomes the next digit in our result. 
Result so far: 11939.0
If we subtract 3960 from 3990, we get 30.
Grab the next digit (0) from the dividend, add it to 30, then carry on: 300 / 440

Step 8:
440 can be fit into 300 0 times, resulting in a remainder of 300.
Put 0 as the next digit of the answer. 
Result so far: 119390.0
Subtracting 0 from 300 leaves us 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.

On to step 9:
3000 divided by 440 is 6 with a remainder of 360.
Write down 6 as next digit of the result. 
Result so far: 119390.6
If we subtract 2640 from 3000, we get 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3600, and continue the process.

Going ahead to step 10:
When dividing 3600 by 440, we get 8 with a remainder of 80.
The number 8 becomes the next digit in our result. 
Result so far: 119390.68
Subtract 3520 from 3600 to get 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Let's proceed to step 11:
440 can be fit into 800 1 times, resulting in a remainder of 360.
Use 1 as the next digit of our solution. 
Result so far: 119390.681
If we take 440 away from 800, we end up 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.

Going ahead to step 12:
When dividing 3600 by 440, we get 8 with a remainder of 80.
Record the quotient 8 as the next digit in the result. 
Result so far: 119390.6818
The remainder is 80 after subtracting 3520 from 3600.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Advancing to step 13:
440 can be fit into 800 1 times, resulting in a remainder of 360.
Record the quotient 1 as the next digit in the result. 
Result so far: 119390.68181
If we take 440 away from 800, we end up 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.

Step 14:
440 goes into 3600 8 times with a remainder of 80.
Record the quotient 8 as the next digit in the result. 
Result so far: 119390.681818
Subtracting 3520 from 3600 leaves us with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

On to step 15:
The number 440 fits into 800 1 times, leaving a remainder of 360.
Write down 1 as next digit of the result. 
Result so far: 119390.6818181
If we subtract 440 from 800, we get 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3600, and continue the process.

Advancing to step 16:
If we divide 3600 by 440, we get 8 and a remainder of 80.
Record the quotient 8 as the next digit in the result. 
Result so far: 119390.68181818
Subtracting 3520 from 3600 leaves us with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

In conclusion, the division gives 119390.68181818 with a balance of 8e-08.