We're dividing 440757 by 54 
We want to figure out the number of times 440757 can be divided by 54.

Advancing to step 1:
4 divided by 54 is 0 with a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Include the next digit (4) from the dividend after 4, then repeat: 44 / 54

Advancing to step 2:
54 goes into 44 0 times with a remainder of 44.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 44, we get 44.
Bring next digit (0) of the dividend behind the 44 and repeat the process: 440 / 54

Let's proceed to step 3:
54 can be fit into 440 8 times, resulting in a remainder of 8.
Use 8 as the next digit of our solution. 
Result so far: 8.0
Subtract 432 from 440 to get 8.
Include the next digit (7) from the dividend after 8, then repeat: 87 / 54

Going ahead to step 4:
54 can be fit into 87 1 times, resulting in a remainder of 33.
Use 1 as the next digit of our solution. 
Result so far: 81.0
Subtract 54 from 87 to get 33.
Take the next digit (5) from the dividend and append it to 33, then repeat: 335 / 54

Step 5:
If we divide 335 by 54, we get 6 and a remainder of 11.
Record the quotient 6 as the next digit in the result. 
Result so far: 816.0
Subtracting 324 from 335 leaves us with 11.
Include the next digit (7) from the dividend after 11, then repeat: 117 / 54

Let's proceed to step 6:
54 goes into 117 2 times with a remainder of 9.
Record the quotient 2 as the next digit in the result. 
Result so far: 8162.0
If we subtract 108 from 117, we get 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

On to step 7:
If we divide 90 by 54, we get 1 and a remainder of 36.
Put 1 as the next digit of the answer. 
Result so far: 8162.1
Deduct 54 from 90 and we're left 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.

Moving on to step 8:
The number 54 fits into 360 6 times, leaving a remainder of 36.
The number 6 becomes the next digit in our result. 
Result so far: 8162.16
If we take 324 away from 360, we end up 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.

Advancing to step 9:
54 can be fit into 360 6 times, resulting in a remainder of 36.
Put 6 as the next digit of the answer. 
Result so far: 8162.166
Subtract 324 from 360 to get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

After the division, we end up with 8162.166 and a remainder of 0.0036.