We divide 440014 by 81
We want to figure out the number of times 440014 can be divided by 81.

Moving on to step 1:
If we divide 4 by 81, we get 0 and a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Grab the next digit (4) from the dividend, add it to 4, then carry on: 44 / 81

Advancing to step 2:
44 divided by 81 is 0 with a remainder of 44.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 44 and we're left with 44.
Grab the next digit (0) from the dividend, add it to 44, then carry on: 440 / 81

Let's proceed to step 3:
81 goes into 440 5 times with a remainder of 35.
Record the quotient 5 as the next digit in the result. 
Result so far: 5.0
The remainder is 35 after subtracting 405 from 440.
Take the next digit (0) from the dividend and append it to 35, then repeat: 350 / 81

Advancing to step 4:
81 goes into 350 4 times with a remainder of 26.
The next digit of our result is 4. 
Result so far: 54.0
If we take 324 away from 350, we end up with 26.
Append the next digit (1) from the dividend to 26 and continue with: 261 / 81

Going ahead to step 5:
When dividing 261 by 81, we get 3 with a remainder of 18.
The next digit of our result is 3. 
Result so far: 543.0
If we take 243 away from 261, we end up with 18.
Take the next digit (4) from the dividend and append it to 18, then repeat: 184 / 81

On to step 6:
81 goes into 184 2 times with a remainder of 22.
The next digit of our result is 2. 
Result so far: 5432.0
Subtract 162 from 184 to get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

On to step 7:
220 divided by 81 is 2 with a remainder of 58.
Use 2 as the next digit of our solution. 
Result so far: 5432.2
If we subtract 162 from 220, we get 58.
Since there are no more digits in the dividend, we add a zero to the remainder making it 580, and continue the process.

Moving on to step 8:
81 goes into 580 7 times with a remainder of 13.
The next digit of our result is 7. 
Result so far: 5432.27
Deduct 567 from 580 and we're left with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Going ahead to step 9:
81 can be fit into 130 1 times, resulting in a remainder of 49.
The number 1 becomes the next digit in our result. 
Result so far: 5432.271
The remainder is 49 after subtracting 81 from 130.
Since there are no more digits in the dividend, we add a zero to the remainder making it 490, and continue the process.

Moving on to step 10:
81 goes into 490 6 times with a remainder of 4.
The next digit of our result is 6. 
Result so far: 5432.2716
If we subtract 486 from 490, we get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Going ahead to step 11:
81 goes into 40 0 times with a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 5432.2716
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.

Step 12:
400 divided by 81 is 4 with a remainder of 76.
Record the quotient 4 as the next digit in the result. 
Result so far: 5432.271604
The remainder is 76 after subtracting 324 from 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

Going ahead to step 13:
If we divide 760 by 81, we get 9 and a remainder of 31.
Use 9 as the next digit of our solution. 
Result so far: 5432.2716049
Deduct 729 from 760 and we're left 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.

Moving on to step 14:
81 can be fit into 310 3 times, resulting in a remainder of 67.
The number 3 becomes the next digit in our result. 
Result so far: 5432.27160493
Deduct 243 from 310 and we're left with 67.
Since there are no more digits in the dividend, we add a zero to the remainder making it 670, and continue the process.

The final result is 5432.27160493 with a remainder of 6.7e-08.