We look at the division of 440284 by 12 
We're looking to find how many times 12 goes into 440284.

Going ahead to step 1:
If we divide 4 by 12, we get 0 and a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Include the next digit (4) from the dividend after 4, then repeat: 44 / 12

On to step 2:
If we divide 44 by 12, we get 3 and a remainder of 8.
Put 3 as the next digit of the answer. 
Result so far: 3.0
Subtracting 36 from 44 leaves us with 8.
Grab the next digit (0) from the dividend, add it to 8, then carry on: 80 / 12

Advancing to step 3:
If we divide 80 by 12, we get 6 and a remainder of 8.
Record the quotient 6 as the next digit in the result. 
Result so far: 36.0
Subtracting 72 from 80 leaves us with 8.
Take the next digit (2) from the dividend and append it to 8, then repeat: 82 / 12

Going ahead to step 4:
12 can be fit into 82 6 times, resulting in a remainder of 10.
Use 6 as the next digit of our solution. 
Result so far: 366.0
The remainder is 10 after subtracting 72 from 82.
Bring next digit (8) of the dividend behind the 10 and repeat the process: 108 / 12

On to step 5:
If we divide 108 by 12, we get 9 and a remainder of 0.
Put 9 as the next digit of the answer. 
Result so far: 3669.0
If we take 108 away from 108, we end up with 0.
Bring next digit (4) of the dividend behind the 0 and repeat the process: 4 / 12

Advancing to step 6:
4 divided by 12 is 0 with a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 36690.0
Subtracting 0 from 4 leaves us with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Step 7:
If we divide 40 by 12, we get 3 and a remainder of 4.
Write down 3 as next digit of the result. 
Result so far: 36690.3
If we take 36 away from 40, we end up with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Advancing to step 8:
12 goes into 40 3 times with a remainder of 4.
Use 3 as the next digit of our solution. 
Result so far: 36690.33
Deduct 36 from 40 and we're left with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

In conclusion, the division gives 36690.33 with a balance of 0.004.