We look at the division of 440432 by 88 
We're looking to find how many times 88 goes into 440432.

Going ahead to step 1:
88 can be fit into 4 0 times, resulting in a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Append the next digit (4) from the dividend to 4 and continue with: 44 / 88

Moving on to step 2:
The number 88 fits into 44 0 times, leaving a remainder of 44.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 44 and we're left with 44.
Include the next digit (0) from the dividend after 44, then repeat: 440 / 88

Going ahead to step 3:
If we divide 440 by 88, we get 5 and a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 5.0
If we subtract 440 from 440, we get 0.
Append the next digit (4) from the dividend to 0 and continue with: 4 / 88

Going ahead to step 4:
88 can be fit into 4 0 times, resulting in a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 50.0
The remainder is 4 after subtracting 0 from 4.
Fetch the next digit (3) from the dividend, attach it to 4 and continue: 43 / 88

Moving on to step 5:
88 can be fit into 43 0 times, resulting in a remainder of 43.
The number 0 becomes the next digit in our result. 
Result so far: 500.0
The remainder is 43 after subtracting 0 from 43.
Grab the next digit (2) from the dividend, add it to 43, then carry on: 432 / 88

Step 6:
88 can be fit into 432 4 times, resulting in a remainder of 80.
Record the quotient 4 as the next digit in the result. 
Result so far: 5004.0
If we take 352 away from 432, we end up with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Going ahead to step 7:
800 divided by 88 is 9 with a remainder of 8.
Record the quotient 9 as the next digit in the result. 
Result so far: 5004.9
If we take 792 away from 800, we end up with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Let's proceed to step 8:
88 can be fit into 80 0 times, resulting in a remainder of 80.
Use 0 as the next digit of our solution. 
Result so far: 5004.9
If we take 0 away from 80, we end up with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

On to step 9:
800 divided by 88 is 9 with a remainder of 8.
The number 9 becomes the next digit in our result. 
Result so far: 5004.909
If we take 792 away from 800, we end up with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Going ahead to step 10:
80 divided by 88 is 0 with a remainder of 80.
The next digit of our result is 0. 
Result so far: 5004.909
Deduct 0 from 80 and we're left with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Moving on to step 11:
88 goes into 800 9 times with a remainder of 8.
Put 9 as the next digit of the answer. 
Result so far: 5004.90909
Subtract 792 from 800 to get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

On to step 12:
88 can be fit into 80 0 times, resulting in a remainder of 80.
The next digit of our result is 0. 
Result so far: 5004.90909
If we take 0 away from 80, we end up with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Step 13:
800 divided by 88 is 9 with a remainder of 8.
Write down 9 as next digit of the result. 
Result so far: 5004.9090909
The remainder is 8 after subtracting 792 from 800.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Step 14:
88 can be fit into 80 0 times, resulting in a remainder of 80.
The number 0 becomes the next digit in our result. 
Result so far: 5004.9090909
The remainder is 80 after subtracting 0 from 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

The final result is 5004.9090909 with a remainder of 8e-08.