Let's divide 61327423 by 440
We're looking to find how many times 440 goes into 61327423.

On to step 1:
If we divide 6 by 440, we get 0 and a remainder of 6.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 6 and we're left with 6.
Bring next digit (1) of the dividend behind the 6 and repeat the process: 61 / 440

On to step 2:
When dividing 61 by 440, we get 0 with a remainder of 61.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 61 to get 61.
Grab the next digit (3) from the dividend, add it to 61, then carry on: 613 / 440

Advancing to step 3:
The number 440 fits into 613 1 times, leaving a remainder of 173.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtract 440 from 613 to get 173.
Include the next digit (2) from the dividend after 173, then repeat: 1732 / 440

Going ahead to step 4:
1732 divided by 440 is 3 with a remainder of 412.
The next digit of our result is 3. 
Result so far: 13.0
If we take 1320 away from 1732, we end up with 412.
Bring next digit (7) of the dividend behind the 412 and repeat the process: 4127 / 440

Going ahead to step 5:
4127 divided by 440 is 9 with a remainder of 167.
Use 9 as the next digit of our solution. 
Result so far: 139.0
If we subtract 3960 from 4127, we get 167.
Take the next digit (4) from the dividend and append it to 167, then repeat: 1674 / 440

Advancing to step 6:
1674 divided by 440 is 3 with a remainder of 354.
Write down 3 as next digit of the result. 
Result so far: 1393.0
Subtracting 1320 from 1674 leaves us with 354.
Bring next digit (2) of the dividend behind the 354 and repeat the process: 3542 / 440

Advancing to step 7:
When dividing 3542 by 440, we get 8 with a remainder of 22.
The next digit of our result is 8. 
Result so far: 13938.0
The remainder is 22 after subtracting 3520 from 3542.
Grab the next digit (3) from the dividend, add it to 22, then carry on: 223 / 440

Advancing to step 8:
223 divided by 440 is 0 with a remainder of 223.
Record the quotient 0 as the next digit in the result. 
Result so far: 139380.0
The remainder is 223 after subtracting 0 from 223.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2230, and continue the process.

On to step 9:
2230 divided by 440 is 5 with a remainder of 30.
Record the quotient 5 as the next digit in the result. 
Result so far: 139380.5
Subtract 2200 from 2230 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 10:
440 goes into 300 0 times with a remainder of 300.
Use 0 as the next digit of our solution. 
Result so far: 139380.5
Deduct 0 from 300 and we're left with 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3000, and continue the process.

On to step 11:
The number 440 fits into 3000 6 times, leaving a remainder of 360.
Use 6 as the next digit of our solution. 
Result so far: 139380.506
Subtracting 2640 from 3000 leaves us with 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3600, and continue the process.

Step 12:
3600 divided by 440 is 8 with a remainder of 80.
Use 8 as the next digit of our solution. 
Result so far: 139380.5068
The remainder is 80 after subtracting 3520 from 3600.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

On to step 13:
440 goes into 800 1 times with a remainder of 360.
The number 1 becomes the next digit in our result. 
Result so far: 139380.50681
Subtract 440 from 800 to get 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3600, and continue the process.

Going ahead to step 14:
440 can be fit into 3600 8 times, resulting in a remainder of 80.
The next digit of our result is 8. 
Result so far: 139380.506818
If we subtract 3520 from 3600, we get 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Advancing to step 15:
The number 440 fits into 800 1 times, leaving a remainder of 360.
Record the quotient 1 as the next digit in the result. 
Result so far: 139380.5068181
The remainder is 360 after subtracting 440 from 800.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3600, and continue the process.

Advancing to step 16:
The number 440 fits into 3600 8 times, leaving a remainder of 80.
Put 8 as the next digit of the answer. 
Result so far: 139380.50681818
Subtract 3520 from 3600 to get 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

After the division, we end up with 139380.50681818 and a remainder of 8e-08.