87091994 ÷ 440 
We want to figure out the number of times 87091994 can be divided by 440.

Advancing to step 1:
When dividing 8 by 440, we get 0 with a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Include the next digit (7) from the dividend after 8, then repeat: 87 / 440

Going ahead to step 2:
87 divided by 440 is 0 with a remainder of 87.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 87 after subtracting 0 from 87.
Fetch the next digit (0) from the dividend, attach it to 87 and continue: 870 / 440

Going ahead to step 3:
440 can be fit into 870 1 times, resulting in a remainder of 430.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we subtract 440 from 870, we get 430.
Fetch the next digit (9) from the dividend, attach it to 430 and continue: 4309 / 440

On to step 4:
If we divide 4309 by 440, we get 9 and a remainder of 349.
Record the quotient 9 as the next digit in the result. 
Result so far: 19.0
Subtracting 3960 from 4309 leaves us with 349.
Take the next digit (1) from the dividend and append it to 349, then repeat: 3491 / 440

Going ahead to step 5:
If we divide 3491 by 440, we get 7 and a remainder of 411.
The number 7 becomes the next digit in our result. 
Result so far: 197.0
Subtract 3080 from 3491 to get 411.
Grab the next digit (9) from the dividend, add it to 411, then carry on: 4119 / 440

On to step 6:
The number 440 fits into 4119 9 times, leaving a remainder of 159.
The number 9 becomes the next digit in our result. 
Result so far: 1979.0
Subtracting 3960 from 4119 leaves us with 159.
Fetch the next digit (9) from the dividend, attach it to 159 and continue: 1599 / 440

Advancing to step 7:
The number 440 fits into 1599 3 times, leaving a remainder of 279.
Write down 3 as next digit of the result. 
Result so far: 19793.0
Subtracting 1320 from 1599 leaves us with 279.
Grab the next digit (4) from the dividend, add it to 279, then carry on: 2794 / 440

Let's proceed to step 8:
2794 divided by 440 is 6 with a remainder of 154.
Use 6 as the next digit of our solution. 
Result so far: 197936.0
Deduct 2640 from 2794 and we're left with 154.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1540, and continue the process.

Going ahead to step 9:
440 can be fit into 1540 3 times, resulting in a remainder of 220.
Put 3 as the next digit of the answer. 
Result so far: 197936.3
If we take 1320 away from 1540, we end up with 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

Going ahead to step 10:
2200 divided by 440 is 5 with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 197936.35
Subtracting 2200 from 2200 leaves us 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.

Going ahead to step 11:
If we divide 0 by 440, we get 0 and a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 197936.35
Subtracting 0 from 0 leaves us 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.

Step 12:
440 can be fit into 0 0 times, resulting in a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 197936.35
If we subtract 0 from 0, 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.

In conclusion, the division gives 197936.35 with a balance of 0.0.