We look at the division of 96044967 by 440 
We're looking to find how many times 440 goes into 96044967.

Let's proceed to step 1:
440 goes into 9 0 times with a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 9 and we're left with 9.
Include the next digit (6) from the dividend after 9, then repeat: 96 / 440

Let's proceed to step 2:
When dividing 96 by 440, we get 0 with a remainder of 96.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 96 after subtracting 0 from 96.
Append the next digit (0) from the dividend to 96 and continue with: 960 / 440

Moving on to step 3:
The number 440 fits into 960 2 times, leaving a remainder of 80.
Put 2 as the next digit of the answer. 
Result so far: 2.0
The remainder is 80 after subtracting 880 from 960.
Bring next digit (4) of the dividend behind the 80 and repeat the process: 804 / 440

Let's proceed to step 4:
440 can be fit into 804 1 times, resulting in a remainder of 364.
The number 1 becomes the next digit in our result. 
Result so far: 21.0
If we take 440 away from 804, we end up with 364.
Grab the next digit (4) from the dividend, add it to 364, then carry on: 3644 / 440

Advancing to step 5:
If we divide 3644 by 440, we get 8 and a remainder of 124.
Use 8 as the next digit of our solution. 
Result so far: 218.0
The remainder is 124 after subtracting 3520 from 3644.
Append the next digit (9) from the dividend to 124 and continue with: 1249 / 440

Let's proceed to step 6:
440 can be fit into 1249 2 times, resulting in a remainder of 369.
The number 2 becomes the next digit in our result. 
Result so far: 2182.0
Subtract 880 from 1249 to get 369.
Include the next digit (6) from the dividend after 369, then repeat: 3696 / 440

Let's proceed to step 7:
When dividing 3696 by 440, we get 8 with a remainder of 176.
Write down 8 as next digit of the result. 
Result so far: 21828.0
Subtract 3520 from 3696 to get 176.
Bring next digit (7) of the dividend behind the 176 and repeat the process: 1767 / 440

Step 8:
If we divide 1767 by 440, we get 4 and a remainder of 7.
Use 4 as the next digit of our solution. 
Result so far: 218284.0
If we subtract 1760 from 1767, we get 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

On to step 9:
70 divided by 440 is 0 with a remainder of 70.
Put 0 as the next digit of the answer. 
Result so far: 218284.0
If we subtract 0 from 70, we get 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Advancing to step 10:
When dividing 700 by 440, we get 1 with a remainder of 260.
Use 1 as the next digit of our solution. 
Result so far: 218284.01
The remainder is 260 after subtracting 440 from 700.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2600, and continue the process.

Let's proceed to step 11:
2600 divided by 440 is 5 with a remainder of 400.
Put 5 as the next digit of the answer. 
Result so far: 218284.015
Subtract 2200 from 2600 to get 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4000, and continue the process.

Let's proceed to step 12:
4000 divided by 440 is 9 with a remainder of 40.
The number 9 becomes the next digit in our result. 
Result so far: 218284.0159
If we take 3960 away from 4000, we end up with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Let's proceed to step 13:
If we divide 400 by 440, we get 0 and a remainder of 400.
Put 0 as the next digit of the answer. 
Result so far: 218284.0159
If we subtract 0 from 400, we get 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4000, and continue the process.

Advancing to step 14:
If we divide 4000 by 440, we get 9 and a remainder of 40.
Write down 9 as next digit of the result. 
Result so far: 218284.015909
Deduct 3960 from 4000 and we're left with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Moving on to step 15:
If we divide 400 by 440, we get 0 and a remainder of 400.
The next digit of our result is 0. 
Result so far: 218284.015909
The remainder is 400 after subtracting 0 from 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4000, and continue the process.

Moving on to step 16:
When dividing 4000 by 440, we get 9 with a remainder of 40.
The next digit of our result is 9. 
Result so far: 218284.01590909
Subtracting 3960 from 4000 leaves us with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

The quotient of the division is 218284.01590909, and the remainder is 4e-08.