4400823 divided by 642 
We want to figure out the number of times 4400823 can be divided by 642.

On to step 1:
If we divide 4 by 642, we get 0 and a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Grab the next digit (4) from the dividend, add it to 4, then carry on: 44 / 642

Moving on to step 2:
When dividing 44 by 642, we get 0 with a remainder of 44.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 44, we get 44.
Append the next digit (0) from the dividend to 44 and continue with: 440 / 642

Moving on to step 3:
The number 642 fits into 440 0 times, leaving a remainder of 440.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 440 to get 440.
Bring next digit (0) of the dividend behind the 440 and repeat the process: 4400 / 642

On to step 4:
The number 642 fits into 4400 6 times, leaving a remainder of 548.
Record the quotient 6 as the next digit in the result. 
Result so far: 6.0
If we subtract 3852 from 4400, we get 548.
Bring next digit (8) of the dividend behind the 548 and repeat the process: 5488 / 642

On to step 5:
5488 divided by 642 is 8 with a remainder of 352.
Use 8 as the next digit of our solution. 
Result so far: 68.0
Subtracting 5136 from 5488 leaves us with 352.
Bring next digit (2) of the dividend behind the 352 and repeat the process: 3522 / 642

Let's proceed to step 6:
642 can be fit into 3522 5 times, resulting in a remainder of 312.
The next digit of our result is 5. 
Result so far: 685.0
The remainder is 312 after subtracting 3210 from 3522.
Fetch the next digit (3) from the dividend, attach it to 312 and continue: 3123 / 642

Advancing to step 7:
If we divide 3123 by 642, we get 4 and a remainder of 555.
Put 4 as the next digit of the answer. 
Result so far: 6854.0
Deduct 2568 from 3123 and we're left with 555.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5550, and continue the process.

Moving on to step 8:
If we divide 5550 by 642, we get 8 and a remainder of 414.
Write down 8 as next digit of the result. 
Result so far: 6854.8
If we take 5136 away from 5550, we end up with 414.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4140, and continue the process.

On to step 9:
642 goes into 4140 6 times with a remainder of 288.
Use 6 as the next digit of our solution. 
Result so far: 6854.86
If we take 3852 away from 4140, we end up with 288.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2880, and continue the process.

Moving on to step 10:
642 can be fit into 2880 4 times, resulting in a remainder of 312.
Record the quotient 4 as the next digit in the result. 
Result so far: 6854.864
The remainder is 312 after subtracting 2568 from 2880.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3120, and continue the process.

Step 11:
If we divide 3120 by 642, we get 4 and a remainder of 552.
Put 4 as the next digit of the answer. 
Result so far: 6854.8644
The remainder is 552 after subtracting 2568 from 3120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5520, and continue the process.

The final result is 6854.8644 with a remainder of 0.00552.