We're dividing 13478460 by 440 
Let's see how many times 440 fits into 13478460.

Going ahead to step 1:
1 divided by 440 is 0 with a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Bring next digit (3) of the dividend behind the 1 and repeat the process: 13 / 440

On to step 2:
When dividing 13 by 440, we get 0 with a remainder of 13.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 13 to get 13.
Append the next digit (4) from the dividend to 13 and continue with: 134 / 440

On to step 3:
The number 440 fits into 134 0 times, leaving a remainder of 134.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 134, we get 134.
Include the next digit (7) from the dividend after 134, then repeat: 1347 / 440

Step 4:
The number 440 fits into 1347 3 times, leaving a remainder of 27.
Use 3 as the next digit of our solution. 
Result so far: 3.0
Subtract 1320 from 1347 to get 27.
Take the next digit (8) from the dividend and append it to 27, then repeat: 278 / 440

On to step 5:
When dividing 278 by 440, we get 0 with a remainder of 278.
Record the quotient 0 as the next digit in the result. 
Result so far: 30.0
If we take 0 away from 278, we end up with 278.
Fetch the next digit (4) from the dividend, attach it to 278 and continue: 2784 / 440

Step 6:
The number 440 fits into 2784 6 times, leaving a remainder of 144.
Record the quotient 6 as the next digit in the result. 
Result so far: 306.0
Deduct 2640 from 2784 and we're left with 144.
Append the next digit (6) from the dividend to 144 and continue with: 1446 / 440

On to step 7:
The number 440 fits into 1446 3 times, leaving a remainder of 126.
Record the quotient 3 as the next digit in the result. 
Result so far: 3063.0
Subtracting 1320 from 1446 leaves us with 126.
Take the next digit (0) from the dividend and append it to 126, then repeat: 1260 / 440

Advancing to step 8:
440 goes into 1260 2 times with a remainder of 380.
Record the quotient 2 as the next digit in the result. 
Result so far: 30632.0
Subtracting 880 from 1260 leaves us with 380.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3800, and continue the process.

Going ahead to step 9:
If we divide 3800 by 440, we get 8 and a remainder of 280.
Record the quotient 8 as the next digit in the result. 
Result so far: 30632.8
Subtracting 3520 from 3800 leaves us with 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2800, and continue the process.

Moving on to step 10:
The number 440 fits into 2800 6 times, leaving a remainder of 160.
Put 6 as the next digit of the answer. 
Result so far: 30632.86
Deduct 2640 from 2800 and we're left with 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

On to step 11:
440 can be fit into 1600 3 times, resulting in a remainder of 280.
Record the quotient 3 as the next digit in the result. 
Result so far: 30632.863
Deduct 1320 from 1600 and we're left with 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2800, and continue the process.

Let's proceed to step 12:
If we divide 2800 by 440, we get 6 and a remainder of 160.
Write down 6 as next digit of the result. 
Result so far: 30632.8636
Subtracting 2640 from 2800 leaves us with 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

On to step 13:
If we divide 1600 by 440, we get 3 and a remainder of 280.
Put 3 as the next digit of the answer. 
Result so far: 30632.86363
Subtract 1320 from 1600 to get 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2800, and continue the process.

Step 14:
If we divide 2800 by 440, we get 6 and a remainder of 160.
Use 6 as the next digit of our solution. 
Result so far: 30632.863636
If we subtract 2640 from 2800, we get 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

Moving on to step 15:
440 can be fit into 1600 3 times, resulting in a remainder of 280.
Put 3 as the next digit of the answer. 
Result so far: 30632.8636363
The remainder is 280 after subtracting 1320 from 1600.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2800, and continue the process.

Let's proceed to step 16:
2800 divided by 440 is 6 with a remainder of 160.
Put 6 as the next digit of the answer. 
Result so far: 30632.86363636
If we take 2640 away from 2800, we end up with 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

The final outcome is 30632.86363636, with a leftover of 1.6e-07.