We're dividing 440303 by 92 
We want to figure out the number of times 440303 can be divided by 92.

Step 1:
92 goes into 4 0 times with a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Grab the next digit (4) from the dividend, add it to 4, then carry on: 44 / 92

Step 2:
When dividing 44 by 92, we get 0 with a remainder of 44.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 44, we end up with 44.
Include the next digit (0) from the dividend after 44, then repeat: 440 / 92

On to step 3:
92 goes into 440 4 times with a remainder of 72.
Use 4 as the next digit of our solution. 
Result so far: 4.0
Deduct 368 from 440 and we're left with 72.
Take the next digit (3) from the dividend and append it to 72, then repeat: 723 / 92

Advancing to step 4:
The number 92 fits into 723 7 times, leaving a remainder of 79.
Write down 7 as next digit of the result. 
Result so far: 47.0
The remainder is 79 after subtracting 644 from 723.
Include the next digit (0) from the dividend after 79, then repeat: 790 / 92

Advancing to step 5:
92 goes into 790 8 times with a remainder of 54.
Record the quotient 8 as the next digit in the result. 
Result so far: 478.0
If we take 736 away from 790, we end up with 54.
Include the next digit (3) from the dividend after 54, then repeat: 543 / 92

Going ahead to step 6:
The number 92 fits into 543 5 times, leaving a remainder of 83.
The next digit of our result is 5. 
Result so far: 4785.0
Deduct 460 from 543 and we're left with 83.
Since there are no more digits in the dividend, we add a zero to the remainder making it 830, and continue the process.

Advancing to step 7:
If we divide 830 by 92, we get 9 and a remainder of 2.
Use 9 as the next digit of our solution. 
Result so far: 4785.9
The remainder is 2 after subtracting 828 from 830.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Let's proceed to step 8:
The number 92 fits into 20 0 times, leaving a remainder of 20.
The number 0 becomes the next digit in our result. 
Result so far: 4785.9
Subtract 0 from 20 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 9:
When dividing 200 by 92, we get 2 with a remainder of 16.
Use 2 as the next digit of our solution. 
Result so far: 4785.902
The remainder is 16 after subtracting 184 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Going ahead to step 10:
When dividing 160 by 92, we get 1 with a remainder of 68.
Put 1 as the next digit of the answer. 
Result so far: 4785.9021
The remainder is 68 after subtracting 92 from 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

Let's proceed to step 11:
If we divide 680 by 92, we get 7 and a remainder of 36.
Record the quotient 7 as the next digit in the result. 
Result so far: 4785.90217
Subtracting 644 from 680 leaves us with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Going ahead to step 12:
If we divide 360 by 92, we get 3 and a remainder of 84.
Put 3 as the next digit of the answer. 
Result so far: 4785.902173
The remainder is 84 after subtracting 276 from 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 840, and continue the process.

On to step 13:
The number 92 fits into 840 9 times, leaving a remainder of 12.
The next digit of our result is 9. 
Result so far: 4785.9021739
Subtract 828 from 840 to get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Step 14:
When dividing 120 by 92, we get 1 with a remainder of 28.
Use 1 as the next digit of our solution. 
Result so far: 4785.90217391
If we take 92 away from 120, we end up with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

The final result is 4785.90217391 with a remainder of 2.8e-08.