544040 ÷ 22 
We want to figure out the number of times 544040 can be divided by 22.

Moving on to step 1:
22 can be fit into 5 0 times, resulting in a remainder of 5.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 5, we get 5.
Append the next digit (4) from the dividend to 5 and continue with: 54 / 22

Going ahead to step 2:
When dividing 54 by 22, we get 2 with a remainder of 10.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Deduct 44 from 54 and we're left with 10.
Take the next digit (4) from the dividend and append it to 10, then repeat: 104 / 22

Advancing to step 3:
If we divide 104 by 22, we get 4 and a remainder of 16.
The number 4 becomes the next digit in our result. 
Result so far: 24.0
Subtract 88 from 104 to get 16.
Include the next digit (0) from the dividend after 16, then repeat: 160 / 22

Let's proceed to step 4:
22 goes into 160 7 times with a remainder of 6.
Use 7 as the next digit of our solution. 
Result so far: 247.0
Subtracting 154 from 160 leaves us with 6.
Append the next digit (4) from the dividend to 6 and continue with: 64 / 22

Advancing to step 5:
22 can be fit into 64 2 times, resulting in a remainder of 20.
The number 2 becomes the next digit in our result. 
Result so far: 2472.0
Subtract 44 from 64 to get 20.
Include the next digit (0) from the dividend after 20, then repeat: 200 / 22

Advancing to step 6:
When dividing 200 by 22, we get 9 with a remainder of 2.
Record the quotient 9 as the next digit in the result. 
Result so far: 24729.0
Subtract 198 from 200 to get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Going ahead to step 7:
20 divided by 22 is 0 with a remainder of 20.
The next digit of our result is 0. 
Result so far: 24729.0
Subtracting 0 from 20 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 8:
22 can be fit into 200 9 times, resulting in a remainder of 2.
Use 9 as the next digit of our solution. 
Result so far: 24729.09
If we subtract 198 from 200, we get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Going ahead to step 9:
When dividing 20 by 22, we get 0 with a remainder of 20.
The next digit of our result is 0. 
Result so far: 24729.09
Deduct 0 from 20 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 10:
22 can be fit into 200 9 times, resulting in a remainder of 2.
Write down 9 as next digit of the result. 
Result so far: 24729.0909
Deduct 198 from 200 and we're left with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Advancing to step 11:
If we divide 20 by 22, we get 0 and a remainder of 20.
Put 0 as the next digit of the answer. 
Result so far: 24729.0909
Deduct 0 from 20 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 12:
When dividing 200 by 22, we get 9 with a remainder of 2.
Write down 9 as next digit of the result. 
Result so far: 24729.090909
The remainder is 2 after subtracting 198 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Going ahead to step 13:
If we divide 20 by 22, we get 0 and a remainder of 20.
The number 0 becomes the next digit in our result. 
Result so far: 24729.090909
Deduct 0 from 20 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 14:
22 can be fit into 200 9 times, resulting in a remainder of 2.
Use 9 as the next digit of our solution. 
Result so far: 24729.09090909
If we take 198 away from 200, we end up with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

In conclusion, the division gives 24729.09090909 with a balance of 2e-09.