We're dividing 10440 by 53 
Our goal is to divide 10440 by 53.

Let's proceed to step 1:
The number 53 fits into 1 0 times, leaving a remainder of 1.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Fetch the next digit (0) from the dividend, attach it to 1 and continue: 10 / 53

Going ahead to step 2:
53 can be fit into 10 0 times, resulting in a remainder of 10.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 10 after subtracting 0 from 10.
Include the next digit (4) from the dividend after 10, then repeat: 104 / 53

Moving on to step 3:
53 goes into 104 1 times with a remainder of 51.
The next digit of our result is 1. 
Result so far: 1.0
The remainder is 51 after subtracting 53 from 104.
Grab the next digit (4) from the dividend, add it to 51, then carry on: 514 / 53

Step 4:
514 divided by 53 is 9 with a remainder of 37.
Write down 9 as next digit of the result. 
Result so far: 19.0
Subtracting 477 from 514 leaves us with 37.
Fetch the next digit (0) from the dividend, attach it to 37 and continue: 370 / 53

On to step 5:
When dividing 370 by 53, we get 6 with a remainder of 52.
The number 6 becomes the next digit in our result. 
Result so far: 196.0
If we take 318 away from 370, we end up with 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Step 6:
If we divide 520 by 53, we get 9 and a remainder of 43.
The next digit of our result is 9. 
Result so far: 196.9
If we subtract 477 from 520, we get 43.
Since there are no more digits in the dividend, we add a zero to the remainder making it 430, and continue the process.

Advancing to step 7:
53 goes into 430 8 times with a remainder of 6.
Use 8 as the next digit of our solution. 
Result so far: 196.98
The remainder is 6 after subtracting 424 from 430.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Let's proceed to step 8:
53 goes into 60 1 times with a remainder of 7.
Write down 1 as next digit of the result. 
Result so far: 196.981
If we take 53 away from 60, we end up with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Going ahead to step 9:
The number 53 fits into 70 1 times, leaving a remainder of 17.
Put 1 as the next digit of the answer. 
Result so far: 196.9811
The remainder is 17 after subtracting 53 from 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

In conclusion, the division gives 196.9811 with a balance of 0.00017.