Let's divide 40685326 by 440
Let's see how many times 440 fits into 40685326.

Advancing to step 1:
4 divided by 440 is 0 with a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 440

Step 2:
If we divide 40 by 440, we get 0 and a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 40 to get 40.
Take the next digit (6) from the dividend and append it to 40, then repeat: 406 / 440

Let's proceed to step 3:
If we divide 406 by 440, we get 0 and a remainder of 406.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 406 to get 406.
Fetch the next digit (8) from the dividend, attach it to 406 and continue: 4068 / 440

Moving on to step 4:
When dividing 4068 by 440, we get 9 with a remainder of 108.
Record the quotient 9 as the next digit in the result. 
Result so far: 9.0
If we take 3960 away from 4068, we end up with 108.
Take the next digit (5) from the dividend and append it to 108, then repeat: 1085 / 440

Let's proceed to step 5:
When dividing 1085 by 440, we get 2 with a remainder of 205.
The number 2 becomes the next digit in our result. 
Result so far: 92.0
Deduct 880 from 1085 and we're left with 205.
Fetch the next digit (3) from the dividend, attach it to 205 and continue: 2053 / 440

Step 6:
440 goes into 2053 4 times with a remainder of 293.
The next digit of our result is 4. 
Result so far: 924.0
If we take 1760 away from 2053, we end up with 293.
Fetch the next digit (2) from the dividend, attach it to 293 and continue: 2932 / 440

Let's proceed to step 7:
440 can be fit into 2932 6 times, resulting in a remainder of 292.
The next digit of our result is 6. 
Result so far: 9246.0
Subtracting 2640 from 2932 leaves us with 292.
Bring next digit (6) of the dividend behind the 292 and repeat the process: 2926 / 440

Moving on to step 8:
440 goes into 2926 6 times with a remainder of 286.
The number 6 becomes the next digit in our result. 
Result so far: 92466.0
The remainder is 286 after subtracting 2640 from 2926.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2860, and continue the process.

On to step 9:
440 goes into 2860 6 times with a remainder of 220.
Record the quotient 6 as the next digit in the result. 
Result so far: 92466.6
Subtracting 2640 from 2860 leaves us with 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

Moving on to step 10:
When dividing 2200 by 440, we get 5 with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 92466.65
If we take 2200 away from 2200, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 11:
The number 440 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 92466.65
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 12:
0 divided by 440 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 92466.65
Subtracting 0 from 0 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final result is 92466.65 with a remainder of 0.0.