Let's divide 53440023 by 438
We want to figure out the number of times 53440023 can be divided by 438.

Moving on to step 1:
When dividing 5 by 438, we get 0 with a remainder of 5.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 5 to get 5.
Bring next digit (3) of the dividend behind the 5 and repeat the process: 53 / 438

Moving on to step 2:
438 can be fit into 53 0 times, resulting in a remainder of 53.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 53 and we're left with 53.
Fetch the next digit (4) from the dividend, attach it to 53 and continue: 534 / 438

Step 3:
438 can be fit into 534 1 times, resulting in a remainder of 96.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we take 438 away from 534, we end up with 96.
Include the next digit (4) from the dividend after 96, then repeat: 964 / 438

On to step 4:
If we divide 964 by 438, we get 2 and a remainder of 88.
Use 2 as the next digit of our solution. 
Result so far: 12.0
Subtracting 876 from 964 leaves us with 88.
Include the next digit (0) from the dividend after 88, then repeat: 880 / 438

Moving on to step 5:
880 divided by 438 is 2 with a remainder of 4.
Put 2 as the next digit of the answer. 
Result so far: 122.0
Subtract 876 from 880 to get 4.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 438

Going ahead to step 6:
40 divided by 438 is 0 with a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 1220.0
The remainder is 40 after subtracting 0 from 40.
Take the next digit (2) from the dividend and append it to 40, then repeat: 402 / 438

Advancing to step 7:
438 goes into 402 0 times with a remainder of 402.
Use 0 as the next digit of our solution. 
Result so far: 12200.0
The remainder is 402 after subtracting 0 from 402.
Grab the next digit (3) from the dividend, add it to 402, then carry on: 4023 / 438

Step 8:
The number 438 fits into 4023 9 times, leaving a remainder of 81.
Record the quotient 9 as the next digit in the result. 
Result so far: 122009.0
If we subtract 3942 from 4023, we get 81.
Since there are no more digits in the dividend, we add a zero to the remainder making it 810, and continue the process.

Let's proceed to step 9:
The number 438 fits into 810 1 times, leaving a remainder of 372.
Record the quotient 1 as the next digit in the result. 
Result so far: 122009.1
The remainder is 372 after subtracting 438 from 810.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3720, and continue the process.

Let's proceed to step 10:
438 can be fit into 3720 8 times, resulting in a remainder of 216.
The number 8 becomes the next digit in our result. 
Result so far: 122009.18
Subtract 3504 from 3720 to get 216.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2160, and continue the process.

On to step 11:
If we divide 2160 by 438, we get 4 and a remainder of 408.
Record the quotient 4 as the next digit in the result. 
Result so far: 122009.184
If we subtract 1752 from 2160, we get 408.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4080, and continue the process.

On to step 12:
438 can be fit into 4080 9 times, resulting in a remainder of 138.
Use 9 as the next digit of our solution. 
Result so far: 122009.1849
The remainder is 138 after subtracting 3942 from 4080.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1380, and continue the process.

Step 13:
438 goes into 1380 3 times with a remainder of 66.
Write down 3 as next digit of the result. 
Result so far: 122009.18493
If we take 1314 away from 1380, we end up with 66.
Since there are no more digits in the dividend, we add a zero to the remainder making it 660, and continue the process.

Step 14:
438 goes into 660 1 times with a remainder of 222.
Use 1 as the next digit of our solution. 
Result so far: 122009.184931
The remainder is 222 after subtracting 438 from 660.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2220, and continue the process.

On to step 15:
The number 438 fits into 2220 5 times, leaving a remainder of 30.
The number 5 becomes the next digit in our result. 
Result so far: 122009.1849315
Deduct 2190 from 2220 and we're left with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Going ahead to step 16:
If we divide 300 by 438, we get 0 and a remainder of 300.
Use 0 as the next digit of our solution. 
Result so far: 122009.1849315
If we subtract 0 from 300, we get 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3000, and continue the process.

The final result is 122009.1849315 with a remainder of 3e-07.