We're dividing 20783265 by 440 
Let's see how many times 440 fits into 20783265.

Moving on to step 1:
If we divide 2 by 440, we get 0 and a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Append the next digit (0) from the dividend to 2 and continue with: 20 / 440

Let's proceed to step 2:
The number 440 fits into 20 0 times, leaving a remainder of 20.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 20, we end up with 20.
Include the next digit (7) from the dividend after 20, then repeat: 207 / 440

On to step 3:
207 divided by 440 is 0 with a remainder of 207.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 207, we end up with 207.
Append the next digit (8) from the dividend to 207 and continue with: 2078 / 440

On to step 4:
If we divide 2078 by 440, we get 4 and a remainder of 318.
Use 4 as the next digit of our solution. 
Result so far: 4.0
If we subtract 1760 from 2078, we get 318.
Include the next digit (3) from the dividend after 318, then repeat: 3183 / 440

Advancing to step 5:
If we divide 3183 by 440, we get 7 and a remainder of 103.
Write down 7 as next digit of the result. 
Result so far: 47.0
The remainder is 103 after subtracting 3080 from 3183.
Take the next digit (2) from the dividend and append it to 103, then repeat: 1032 / 440

Step 6:
When dividing 1032 by 440, we get 2 with a remainder of 152.
The next digit of our result is 2. 
Result so far: 472.0
If we subtract 880 from 1032, we get 152.
Append the next digit (6) from the dividend to 152 and continue with: 1526 / 440

Advancing to step 7:
The number 440 fits into 1526 3 times, leaving a remainder of 206.
Record the quotient 3 as the next digit in the result. 
Result so far: 4723.0
Subtracting 1320 from 1526 leaves us with 206.
Take the next digit (5) from the dividend and append it to 206, then repeat: 2065 / 440

Let's proceed to step 8:
440 can be fit into 2065 4 times, resulting in a remainder of 305.
Use 4 as the next digit of our solution. 
Result so far: 47234.0
Subtract 1760 from 2065 to get 305.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3050, and continue the process.

Let's proceed to step 9:
The number 440 fits into 3050 6 times, leaving a remainder of 410.
Use 6 as the next digit of our solution. 
Result so far: 47234.6
The remainder is 410 after subtracting 2640 from 3050.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4100, and continue the process.

On to step 10:
4100 divided by 440 is 9 with a remainder of 140.
Write down 9 as next digit of the result. 
Result so far: 47234.69
Deduct 3960 from 4100 and we're left with 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1400, and continue the process.

Advancing to step 11:
When dividing 1400 by 440, we get 3 with a remainder of 80.
Write down 3 as next digit of the result. 
Result so far: 47234.693
Deduct 1320 from 1400 and we're left with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

On to step 12:
If we divide 800 by 440, we get 1 and a remainder of 360.
Put 1 as the next digit of the answer. 
Result so far: 47234.6931
If we subtract 440 from 800, we get 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3600, and continue the process.

Step 13:
3600 divided by 440 is 8 with a remainder of 80.
Put 8 as the next digit of the answer. 
Result so far: 47234.69318
Deduct 3520 from 3600 and we're left with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

On to step 14:
440 can be fit into 800 1 times, resulting in a remainder of 360.
The next digit of our result is 1. 
Result so far: 47234.693181
Subtracting 440 from 800 leaves us with 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3600, and continue the process.

Going ahead to step 15:
440 goes into 3600 8 times with a remainder of 80.
The number 8 becomes the next digit in our result. 
Result so far: 47234.6931818
If we subtract 3520 from 3600, we get 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

On to step 16:
800 divided by 440 is 1 with a remainder of 360.
Put 1 as the next digit of the answer. 
Result so far: 47234.69318181
Subtract 440 from 800 to get 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3600, and continue the process.

The final result is 47234.69318181 with a remainder of 3.6e-07.