We're dividing 86922001 by 440 
Let's see how many times 440 fits into 86922001.

Step 1:
440 goes into 8 0 times with a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Bring next digit (6) of the dividend behind the 8 and repeat the process: 86 / 440

Advancing to step 2:
86 divided by 440 is 0 with a remainder of 86.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 86, we end up with 86.
Grab the next digit (9) from the dividend, add it to 86, then carry on: 869 / 440

Moving on to step 3:
869 divided by 440 is 1 with a remainder of 429.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
The remainder is 429 after subtracting 440 from 869.
Bring next digit (2) of the dividend behind the 429 and repeat the process: 4292 / 440

On to step 4:
When dividing 4292 by 440, we get 9 with a remainder of 332.
The number 9 becomes the next digit in our result. 
Result so far: 19.0
Subtracting 3960 from 4292 leaves us with 332.
Take the next digit (2) from the dividend and append it to 332, then repeat: 3322 / 440

Going ahead to step 5:
3322 divided by 440 is 7 with a remainder of 242.
Use 7 as the next digit of our solution. 
Result so far: 197.0
If we subtract 3080 from 3322, we get 242.
Fetch the next digit (0) from the dividend, attach it to 242 and continue: 2420 / 440

Advancing to step 6:
The number 440 fits into 2420 5 times, leaving a remainder of 220.
Put 5 as the next digit of the answer. 
Result so far: 1975.0
Deduct 2200 from 2420 and we're left with 220.
Take the next digit (0) from the dividend and append it to 220, then repeat: 2200 / 440

Advancing to step 7:
If we divide 2200 by 440, we get 5 and a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 19755.0
If we subtract 2200 from 2200, we get 0.
Take the next digit (1) from the dividend and append it to 0, then repeat: 1 / 440

Step 8:
The number 440 fits into 1 0 times, leaving a remainder of 1.
Put 0 as the next digit of the answer. 
Result so far: 197550.0
The remainder is 1 after subtracting 0 from 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Advancing to step 9:
440 can be fit into 10 0 times, resulting in a remainder of 10.
The next digit of our result is 0. 
Result so far: 197550.0
If we subtract 0 from 10, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Step 10:
440 goes into 100 0 times with a remainder of 100.
The next digit of our result is 0. 
Result so far: 197550.0
The remainder is 100 after subtracting 0 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

The final outcome is 197550.0, with a leftover of 0.1.