Let's divide 132440 by 58
We want to divide 132440 by 58.

Advancing to step 1:
58 goes into 1 0 times with a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 1 leaves us with 1.
Append the next digit (3) from the dividend to 1 and continue with: 13 / 58

Let's proceed to step 2:
58 goes into 13 0 times with a remainder of 13.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 13 and we're left with 13.
Take the next digit (2) from the dividend and append it to 13, then repeat: 132 / 58

Going ahead to step 3:
58 goes into 132 2 times with a remainder of 16.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Deduct 116 from 132 and we're left with 16.
Take the next digit (4) from the dividend and append it to 16, then repeat: 164 / 58

On to step 4:
If we divide 164 by 58, we get 2 and a remainder of 48.
Put 2 as the next digit of the answer. 
Result so far: 22.0
If we take 116 away from 164, we end up with 48.
Take the next digit (4) from the dividend and append it to 48, then repeat: 484 / 58

Let's proceed to step 5:
58 goes into 484 8 times with a remainder of 20.
Use 8 as the next digit of our solution. 
Result so far: 228.0
Subtract 464 from 484 to get 20.
Include the next digit (0) from the dividend after 20, then repeat: 200 / 58

Advancing to step 6:
The number 58 fits into 200 3 times, leaving a remainder of 26.
Use 3 as the next digit of our solution. 
Result so far: 2283.0
Subtracting 174 from 200 leaves us with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Step 7:
260 divided by 58 is 4 with a remainder of 28.
Use 4 as the next digit of our solution. 
Result so far: 2283.4
If we take 232 away from 260, we end up with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Moving on to step 8:
280 divided by 58 is 4 with a remainder of 48.
Put 4 as the next digit of the answer. 
Result so far: 2283.44
If we take 232 away from 280, we end up with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

The final result is 2283.44 with a remainder of 0.048.