We're dividing 12661046 by 440 
We want to divide 12661046 by 440.

Let's proceed to step 1:
440 can be fit into 1 0 times, resulting in a remainder of 1.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Bring next digit (2) of the dividend behind the 1 and repeat the process: 12 / 440

Let's proceed to step 2:
12 divided by 440 is 0 with a remainder of 12.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 12 to get 12.
Take the next digit (6) from the dividend and append it to 12, then repeat: 126 / 440

Step 3:
440 goes into 126 0 times with a remainder of 126.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 126 and we're left with 126.
Take the next digit (6) from the dividend and append it to 126, then repeat: 1266 / 440

On to step 4:
440 can be fit into 1266 2 times, resulting in a remainder of 386.
Write down 2 as next digit of the result. 
Result so far: 2.0
The remainder is 386 after subtracting 880 from 1266.
Append the next digit (1) from the dividend to 386 and continue with: 3861 / 440

Going ahead to step 5:
When dividing 3861 by 440, we get 8 with a remainder of 341.
The number 8 becomes the next digit in our result. 
Result so far: 28.0
Deduct 3520 from 3861 and we're left with 341.
Fetch the next digit (0) from the dividend, attach it to 341 and continue: 3410 / 440

Advancing to step 6:
440 can be fit into 3410 7 times, resulting in a remainder of 330.
Write down 7 as next digit of the result. 
Result so far: 287.0
If we subtract 3080 from 3410, we get 330.
Include the next digit (4) from the dividend after 330, then repeat: 3304 / 440

Let's proceed to step 7:
When dividing 3304 by 440, we get 7 with a remainder of 224.
Use 7 as the next digit of our solution. 
Result so far: 2877.0
If we subtract 3080 from 3304, we get 224.
Grab the next digit (6) from the dividend, add it to 224, then carry on: 2246 / 440

Let's proceed to step 8:
The number 440 fits into 2246 5 times, leaving a remainder of 46.
Record the quotient 5 as the next digit in the result. 
Result so far: 28775.0
If we subtract 2200 from 2246, we get 46.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

Advancing to step 9:
If we divide 460 by 440, we get 1 and a remainder of 20.
Write down 1 as next digit of the result. 
Result so far: 28775.1
Deduct 440 from 460 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.
Record the quotient 0 as the next digit in the result. 
Result so far: 28775.1
Subtract 0 from 200 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.

On to step 11:
440 can be fit into 2000 4 times, resulting in a remainder of 240.
The next digit of our result is 4. 
Result so far: 28775.104
Subtracting 1760 from 2000 leaves us 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:
2400 divided by 440 is 5 with a remainder of 200.
Put 5 as the next digit of the answer. 
Result so far: 28775.1045
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.

On to step 13:
2000 divided by 440 is 4 with a remainder of 240.
Put 4 as the next digit of the answer. 
Result so far: 28775.10454
If we take 1760 away from 2000, 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.

Advancing to 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: 28775.104545
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.

Let's proceed to step 15:
2000 divided by 440 is 4 with a remainder of 240.
Use 4 as the next digit of our solution. 
Result so far: 28775.1045454
The remainder is 240 after subtracting 1760 from 2000.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2400, and continue the process.

Moving on to step 16:
When dividing 2400 by 440, we get 5 with a remainder of 200.
Write down 5 as next digit of the result. 
Result so far: 28775.10454545
The remainder is 200 after subtracting 2200 from 2400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

The quotient of the division is 28775.10454545, and the remainder is 2e-07.