We look at the division of 440855 by 20 
We want to divide 440855 by 20.

Going ahead to step 1:
The number 20 fits into 4 0 times, leaving 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.
Include the next digit (4) from the dividend after 4, then repeat: 44 / 20

Step 2:
If we divide 44 by 20, we get 2 and a remainder of 4.
Use 2 as the next digit of our solution. 
Result so far: 2.0
If we take 40 away from 44, we end up with 4.
Take the next digit (0) from the dividend and append it to 4, then repeat: 40 / 20

Going ahead to step 3:
The number 20 fits into 40 2 times, leaving a remainder of 0.
The next digit of our result is 2. 
Result so far: 22.0
Deduct 40 from 40 and we're left with 0.
Fetch the next digit (8) from the dividend, attach it to 0 and continue: 8 / 20

Going ahead to step 4:
20 goes into 8 0 times with a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 220.0
The remainder is 8 after subtracting 0 from 8.
Take the next digit (5) from the dividend and append it to 8, then repeat: 85 / 20

Step 5:
When dividing 85 by 20, we get 4 with a remainder of 5.
The number 4 becomes the next digit in our result. 
Result so far: 2204.0
Deduct 80 from 85 and we're left with 5.
Include the next digit (5) from the dividend after 5, then repeat: 55 / 20

Let's proceed to step 6:
55 divided by 20 is 2 with a remainder of 15.
The next digit of our result is 2. 
Result so far: 22042.0
Subtract 40 from 55 to get 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Going ahead to step 7:
20 goes into 150 7 times with a remainder of 10.
Record the quotient 7 as the next digit in the result. 
Result so far: 22042.7
Subtract 140 from 150 to 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.

Going ahead to step 8:
If we divide 100 by 20, we get 5 and a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 22042.75
The remainder is 0 after subtracting 100 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Advancing to step 9:
20 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 22042.75
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 10:
If we divide 0 by 20, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 22042.75
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The quotient of the division is 22042.75, and the remainder is 0.0.