We're dividing 72110467 by 440 
We want to figure out the number of times 72110467 can be divided by 440.

On to step 1:
7 divided by 440 is 0 with a remainder of 7.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 7, we get 7.
Bring next digit (2) of the dividend behind the 7 and repeat the process: 72 / 440

Moving on to step 2:
When dividing 72 by 440, we get 0 with a remainder of 72.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 72 and we're left with 72.
Append the next digit (1) from the dividend to 72 and continue with: 721 / 440

On to step 3:
721 divided by 440 is 1 with a remainder of 281.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtracting 440 from 721 leaves us with 281.
Append the next digit (1) from the dividend to 281 and continue with: 2811 / 440

Moving on to step 4:
440 can be fit into 2811 6 times, resulting in a remainder of 171.
Put 6 as the next digit of the answer. 
Result so far: 16.0
Deduct 2640 from 2811 and we're left with 171.
Bring next digit (0) of the dividend behind the 171 and repeat the process: 1710 / 440

Moving on to step 5:
440 can be fit into 1710 3 times, resulting in a remainder of 390.
Put 3 as the next digit of the answer. 
Result so far: 163.0
If we take 1320 away from 1710, we end up with 390.
Include the next digit (4) from the dividend after 390, then repeat: 3904 / 440

Going ahead to step 6:
440 can be fit into 3904 8 times, resulting in a remainder of 384.
Record the quotient 8 as the next digit in the result. 
Result so far: 1638.0
If we subtract 3520 from 3904, we get 384.
Append the next digit (6) from the dividend to 384 and continue with: 3846 / 440

Let's proceed to step 7:
440 can be fit into 3846 8 times, resulting in a remainder of 326.
The next digit of our result is 8. 
Result so far: 16388.0
Subtracting 3520 from 3846 leaves us with 326.
Bring next digit (7) of the dividend behind the 326 and repeat the process: 3267 / 440

Going ahead to step 8:
If we divide 3267 by 440, we get 7 and a remainder of 187.
Record the quotient 7 as the next digit in the result. 
Result so far: 163887.0
Subtracting 3080 from 3267 leaves us with 187.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1870, and continue the process.

Moving on to step 9:
440 goes into 1870 4 times with a remainder of 110.
Write down 4 as next digit of the result. 
Result so far: 163887.4
If we subtract 1760 from 1870, we get 110.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1100, and continue the process.

Step 10:
The number 440 fits into 1100 2 times, leaving a remainder of 220.
The number 2 becomes the next digit in our result. 
Result so far: 163887.42
If we subtract 880 from 1100, we get 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

Advancing to step 11:
440 goes into 2200 5 times with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 163887.425
If we subtract 2200 from 2200, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 12:
The number 440 fits into 0 0 times, leaving a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 163887.425
If we take 0 away from 0, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 13:
When dividing 0 by 440, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 163887.425
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final result is 163887.425 with a remainder of 0.0.