We look at the division of 92857667 by 440 
We want to figure out the number of times 92857667 can be divided by 440.

Moving on to step 1:
The number 440 fits into 9 0 times, leaving a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Include the next digit (2) from the dividend after 9, then repeat: 92 / 440

Moving on to step 2:
If we divide 92 by 440, we get 0 and a remainder of 92.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 92 after subtracting 0 from 92.
Append the next digit (8) from the dividend to 92 and continue with: 928 / 440

Step 3:
928 divided by 440 is 2 with a remainder of 48.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
If we take 880 away from 928, we end up with 48.
Bring next digit (5) of the dividend behind the 48 and repeat the process: 485 / 440

Let's proceed to step 4:
When dividing 485 by 440, we get 1 with a remainder of 45.
Record the quotient 1 as the next digit in the result. 
Result so far: 21.0
If we subtract 440 from 485, we get 45.
Fetch the next digit (7) from the dividend, attach it to 45 and continue: 457 / 440

Going ahead to step 5:
457 divided by 440 is 1 with a remainder of 17.
Write down 1 as next digit of the result. 
Result so far: 211.0
Subtract 440 from 457 to get 17.
Grab the next digit (6) from the dividend, add it to 17, then carry on: 176 / 440

On to step 6:
176 divided by 440 is 0 with a remainder of 176.
Use 0 as the next digit of our solution. 
Result so far: 2110.0
If we take 0 away from 176, we end up with 176.
Take the next digit (6) from the dividend and append it to 176, then repeat: 1766 / 440

Going ahead to step 7:
440 goes into 1766 4 times with a remainder of 6.
Put 4 as the next digit of the answer. 
Result so far: 21104.0
If we take 1760 away from 1766, we end up with 6.
Fetch the next digit (7) from the dividend, attach it to 6 and continue: 67 / 440

Advancing to step 8:
When dividing 67 by 440, we get 0 with a remainder of 67.
The number 0 becomes the next digit in our result. 
Result so far: 211040.0
Subtracting 0 from 67 leaves us with 67.
Since there are no more digits in the dividend, we add a zero to the remainder making it 670, and continue the process.

Moving on to step 9:
670 divided by 440 is 1 with a remainder of 230.
Put 1 as the next digit of the answer. 
Result so far: 211040.1
If we take 440 away from 670, we end up with 230.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2300, and continue the process.

Moving on to step 10:
2300 divided by 440 is 5 with a remainder of 100.
Write down 5 as next digit of the result. 
Result so far: 211040.15
Subtract 2200 from 2300 to get 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

Advancing to step 11:
440 goes into 1000 2 times with a remainder of 120.
Use 2 as the next digit of our solution. 
Result so far: 211040.152
Subtracting 880 from 1000 leaves us with 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Step 12:
If we divide 1200 by 440, we get 2 and a remainder of 320.
The number 2 becomes the next digit in our result. 
Result so far: 211040.1522
Deduct 880 from 1200 and we're left with 320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3200, and continue the process.

The final result is 211040.1522 with a remainder of 0.0032.