We're dividing 275440 by 90 
We want to figure out the number of times 275440 can be divided by 90.

Moving on to step 1:
90 goes into 2 0 times with a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Fetch the next digit (7) from the dividend, attach it to 2 and continue: 27 / 90

Advancing to step 2:
90 goes into 27 0 times with a remainder of 27.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 27 and we're left with 27.
Take the next digit (5) from the dividend and append it to 27, then repeat: 275 / 90

Moving on to step 3:
When dividing 275 by 90, we get 3 with a remainder of 5.
Use 3 as the next digit of our solution. 
Result so far: 3.0
The remainder is 5 after subtracting 270 from 275.
Append the next digit (4) from the dividend to 5 and continue with: 54 / 90

Moving on to step 4:
If we divide 54 by 90, we get 0 and a remainder of 54.
The number 0 becomes the next digit in our result. 
Result so far: 30.0
If we take 0 away from 54, we end up with 54.
Append the next digit (4) from the dividend to 54 and continue with: 544 / 90

Let's proceed to step 5:
When dividing 544 by 90, we get 6 with a remainder of 4.
The number 6 becomes the next digit in our result. 
Result so far: 306.0
If we subtract 540 from 544, we get 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 90

Moving on to step 6:
If we divide 40 by 90, we get 0 and a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 3060.0
Subtracting 0 from 40 leaves us with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Let's proceed to step 7:
90 can be fit into 400 4 times, resulting in a remainder of 40.
Write down 4 as next digit of the result. 
Result so far: 3060.4
Subtract 360 from 400 to get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Step 8:
90 goes into 400 4 times with a remainder of 40.
The number 4 becomes the next digit in our result. 
Result so far: 3060.44
Subtracting 360 from 400 leaves us with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

In conclusion, the division gives 3060.44 with a balance of 0.04.