We look at the division of 28290319 by 440 
We want to divide 28290319 by 440.

Moving on to step 1:
The number 440 fits into 2 0 times, leaving a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Fetch the next digit (8) from the dividend, attach it to 2 and continue: 28 / 440

Let's proceed to step 2:
440 can be fit into 28 0 times, resulting in a remainder of 28.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 28 after subtracting 0 from 28.
Fetch the next digit (2) from the dividend, attach it to 28 and continue: 282 / 440

Let's proceed to step 3:
440 can be fit into 282 0 times, resulting in a remainder of 282.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 282 to get 282.
Grab the next digit (9) from the dividend, add it to 282, then carry on: 2829 / 440

Advancing to step 4:
2829 divided by 440 is 6 with a remainder of 189.
Put 6 as the next digit of the answer. 
Result so far: 6.0
Deduct 2640 from 2829 and we're left with 189.
Grab the next digit (0) from the dividend, add it to 189, then carry on: 1890 / 440

On to step 5:
The number 440 fits into 1890 4 times, leaving a remainder of 130.
Record the quotient 4 as the next digit in the result. 
Result so far: 64.0
Deduct 1760 from 1890 and we're left with 130.
Append the next digit (3) from the dividend to 130 and continue with: 1303 / 440

Going ahead to step 6:
1303 divided by 440 is 2 with a remainder of 423.
Put 2 as the next digit of the answer. 
Result so far: 642.0
Deduct 880 from 1303 and we're left with 423.
Bring next digit (1) of the dividend behind the 423 and repeat the process: 4231 / 440

Advancing to step 7:
440 can be fit into 4231 9 times, resulting in a remainder of 271.
The number 9 becomes the next digit in our result. 
Result so far: 6429.0
Subtract 3960 from 4231 to get 271.
Append the next digit (9) from the dividend to 271 and continue with: 2719 / 440

Step 8:
If we divide 2719 by 440, we get 6 and a remainder of 79.
Use 6 as the next digit of our solution. 
Result so far: 64296.0
If we subtract 2640 from 2719, we get 79.
Since there are no more digits in the dividend, we add a zero to the remainder making it 790, and continue the process.

Going ahead to step 9:
790 divided by 440 is 1 with a remainder of 350.
The number 1 becomes the next digit in our result. 
Result so far: 64296.1
Deduct 440 from 790 and we're left with 350.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3500, and continue the process.

Going ahead to step 10:
The number 440 fits into 3500 7 times, leaving a remainder of 420.
Put 7 as the next digit of the answer. 
Result so far: 64296.17
If we take 3080 away from 3500, we end up with 420.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4200, and continue the process.

Moving on to step 11:
The number 440 fits into 4200 9 times, leaving a remainder of 240.
The number 9 becomes the next digit in our result. 
Result so far: 64296.179
If we take 3960 away from 4200, we end up with 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2400, and continue the process.

Let's proceed to step 12:
440 goes into 2400 5 times with a remainder of 200.
The next digit of our result is 5. 
Result so far: 64296.1795
If we take 2200 away from 2400, we end up with 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

Step 13:
The number 440 fits into 2000 4 times, leaving a remainder of 240.
The next digit of our result is 4. 
Result so far: 64296.17954
Deduct 1760 from 2000 and we're left with 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2400, and continue the process.

Step 14:
440 goes into 2400 5 times with a remainder of 200.
Use 5 as the next digit of our solution. 
Result so far: 64296.179545
If we subtract 2200 from 2400, we get 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

Going ahead to step 15:
When dividing 2000 by 440, we get 4 with a remainder of 240.
Write down 4 as next digit of the result. 
Result so far: 64296.1795454
If we subtract 1760 from 2000, we get 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2400, and continue the process.

Advancing to step 16:
If we divide 2400 by 440, we get 5 and a remainder of 200.
Put 5 as the next digit of the answer. 
Result so far: 64296.17954545
Subtract 2200 from 2400 to get 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

In conclusion, the division gives 64296.17954545 with a balance of 2e-07.