440527 ÷ 12 
We're looking to find how many times 12 goes into 440527.

Going ahead to step 1:
12 goes into 4 0 times with a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Append the next digit (4) from the dividend to 4 and continue with: 44 / 12

Let's proceed to step 2:
12 can be fit into 44 3 times, resulting in a remainder of 8.
Write down 3 as next digit of the result. 
Result so far: 3.0
Subtract 36 from 44 to get 8.
Include the next digit (0) from the dividend after 8, then repeat: 80 / 12

Going ahead to step 3:
80 divided by 12 is 6 with a remainder of 8.
Record the quotient 6 as the next digit in the result. 
Result so far: 36.0
Deduct 72 from 80 and we're left with 8.
Take the next digit (5) from the dividend and append it to 8, then repeat: 85 / 12

Going ahead to step 4:
When dividing 85 by 12, we get 7 with a remainder of 1.
Write down 7 as next digit of the result. 
Result so far: 367.0
Subtract 84 from 85 to get 1.
Append the next digit (2) from the dividend to 1 and continue with: 12 / 12

On to step 5:
The number 12 fits into 12 1 times, leaving a remainder of 0.
Record the quotient 1 as the next digit in the result. 
Result so far: 3671.0
If we subtract 12 from 12, we get 0.
Bring next digit (7) of the dividend behind the 0 and repeat the process: 7 / 12

Step 6:
When dividing 7 by 12, we get 0 with a remainder of 7.
The next digit of our result is 0. 
Result so far: 36710.0
Subtracting 0 from 7 leaves us 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.

Moving on to step 7:
12 can be fit into 70 5 times, resulting in a remainder of 10.
The next digit of our result is 5. 
Result so far: 36710.5
If we subtract 60 from 70, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 8:
The number 12 fits into 100 8 times, leaving a remainder of 4.
Put 8 as the next digit of the answer. 
Result so far: 36710.58
Deduct 96 from 100 and we're left with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Going ahead to step 9:
40 divided by 12 is 3 with a remainder of 4.
Use 3 as the next digit of our solution. 
Result so far: 36710.583
If we take 36 away from 40, we end up with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Going ahead to step 10:
When dividing 40 by 12, we get 3 with a remainder of 4.
Record the quotient 3 as the next digit in the result. 
Result so far: 36710.5833
Deduct 36 from 40 and we're left with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

In conclusion, the division gives 36710.5833 with a balance of 4e-05.