72397347 divided by 440 
Our goal is to divide 72397347 by 440.

Step 1:
440 can be fit into 7 0 times, resulting in a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 7 to get 7.
Bring next digit (2) of the dividend behind the 7 and repeat the process: 72 / 440

Advancing to step 2:
440 goes into 72 0 times with a remainder of 72.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 72 and we're left with 72.
Bring next digit (3) of the dividend behind the 72 and repeat the process: 723 / 440

Going ahead to step 3:
440 goes into 723 1 times with a remainder of 283.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we take 440 away from 723, we end up with 283.
Fetch the next digit (9) from the dividend, attach it to 283 and continue: 2839 / 440

Going ahead to step 4:
The number 440 fits into 2839 6 times, leaving a remainder of 199.
The next digit of our result is 6. 
Result so far: 16.0
The remainder is 199 after subtracting 2640 from 2839.
Bring next digit (7) of the dividend behind the 199 and repeat the process: 1997 / 440

Moving on to step 5:
440 can be fit into 1997 4 times, resulting in a remainder of 237.
Write down 4 as next digit of the result. 
Result so far: 164.0
Deduct 1760 from 1997 and we're left with 237.
Bring next digit (3) of the dividend behind the 237 and repeat the process: 2373 / 440

Step 6:
The number 440 fits into 2373 5 times, leaving a remainder of 173.
Put 5 as the next digit of the answer. 
Result so far: 1645.0
Subtract 2200 from 2373 to get 173.
Take the next digit (4) from the dividend and append it to 173, then repeat: 1734 / 440

Going ahead to step 7:
If we divide 1734 by 440, we get 3 and a remainder of 414.
The number 3 becomes the next digit in our result. 
Result so far: 16453.0
The remainder is 414 after subtracting 1320 from 1734.
Take the next digit (7) from the dividend and append it to 414, then repeat: 4147 / 440

Let's proceed to step 8:
440 goes into 4147 9 times with a remainder of 187.
Use 9 as the next digit of our solution. 
Result so far: 164539.0
Subtract 3960 from 4147 to get 187.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1870, and continue the process.

Let's proceed to step 9:
If we divide 1870 by 440, we get 4 and a remainder of 110.
Put 4 as the next digit of the answer. 
Result so far: 164539.4
Subtract 1760 from 1870 to get 110.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1100, and continue the process.

Step 10:
440 can be fit into 1100 2 times, resulting in a remainder of 220.
The number 2 becomes the next digit in our result. 
Result so far: 164539.42
Deduct 880 from 1100 and we're left with 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

Let's proceed to step 11:
When dividing 2200 by 440, we get 5 with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 164539.425
Deduct 2200 from 2200 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.

Step 12:
0 divided by 440 is 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 164539.425
Subtracting 0 from 0 leaves us 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.

Let's proceed to step 13:
440 can be fit into 0 0 times, resulting in a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 164539.425
The remainder is 0 after subtracting 0 from 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 final result is 164539.425 with a remainder of 0.0.