22727762 ÷ 440 
We want to figure out the number of times 22727762 can be divided by 440.

Going ahead to step 1:
440 goes into 2 0 times with a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Include the next digit (2) from the dividend after 2, then repeat: 22 / 440

Advancing to step 2:
If we divide 22 by 440, we get 0 and a remainder of 22.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 22 leaves us with 22.
Append the next digit (7) from the dividend to 22 and continue with: 227 / 440

Moving on to step 3:
440 can be fit into 227 0 times, resulting in a remainder of 227.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 227, we get 227.
Append the next digit (2) from the dividend to 227 and continue with: 2272 / 440

Advancing to step 4:
If we divide 2272 by 440, we get 5 and a remainder of 72.
Write down 5 as next digit of the result. 
Result so far: 5.0
Subtracting 2200 from 2272 leaves us with 72.
Fetch the next digit (7) from the dividend, attach it to 72 and continue: 727 / 440

Step 5:
727 divided by 440 is 1 with a remainder of 287.
Use 1 as the next digit of our solution. 
Result so far: 51.0
Subtracting 440 from 727 leaves us with 287.
Grab the next digit (7) from the dividend, add it to 287, then carry on: 2877 / 440

Advancing to step 6:
When dividing 2877 by 440, we get 6 with a remainder of 237.
The number 6 becomes the next digit in our result. 
Result so far: 516.0
If we subtract 2640 from 2877, we get 237.
Append the next digit (6) from the dividend to 237 and continue with: 2376 / 440

Step 7:
2376 divided by 440 is 5 with a remainder of 176.
The number 5 becomes the next digit in our result. 
Result so far: 5165.0
If we take 2200 away from 2376, we end up with 176.
Grab the next digit (2) from the dividend, add it to 176, then carry on: 1762 / 440

Let's proceed to step 8:
1762 divided by 440 is 4 with a remainder of 2.
Put 4 as the next digit of the answer. 
Result so far: 51654.0
If we subtract 1760 from 1762, we get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Going ahead to step 9:
If we divide 20 by 440, we get 0 and a remainder of 20.
Put 0 as the next digit of the answer. 
Result so far: 51654.0
Deduct 0 from 20 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 10:
440 goes into 200 0 times with a remainder of 200.
Use 0 as the next digit of our solution. 
Result so far: 51654.0
Deduct 0 from 200 and we're left 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.

The final result is 51654.0 with a remainder of 0.2.