We look at the division of 440232 by 7 
We want to figure out the number of times 440232 can be divided by 7.

Let's proceed to step 1:
7 can be fit into 4 0 times, resulting in a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Fetch the next digit (4) from the dividend, attach it to 4 and continue: 44 / 7

Going ahead to step 2:
7 goes into 44 6 times with a remainder of 2.
Write down 6 as next digit of the result. 
Result so far: 6.0
Subtracting 42 from 44 leaves us with 2.
Take the next digit (0) from the dividend and append it to 2, then repeat: 20 / 7

Let's proceed to step 3:
When dividing 20 by 7, we get 2 with a remainder of 6.
Use 2 as the next digit of our solution. 
Result so far: 62.0
Subtracting 14 from 20 leaves us with 6.
Bring next digit (2) of the dividend behind the 6 and repeat the process: 62 / 7

On to step 4:
62 divided by 7 is 8 with a remainder of 6.
The next digit of our result is 8. 
Result so far: 628.0
If we subtract 56 from 62, we get 6.
Grab the next digit (3) from the dividend, add it to 6, then carry on: 63 / 7

On to step 5:
63 divided by 7 is 9 with a remainder of 0.
Use 9 as the next digit of our solution. 
Result so far: 6289.0
If we subtract 63 from 63, we get 0.
Append the next digit (2) from the dividend to 0 and continue with: 2 / 7

Going ahead to step 6:
When dividing 2 by 7, we get 0 with a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 62890.0
Deduct 0 from 2 and we're left with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Going ahead to step 7:
20 divided by 7 is 2 with a remainder of 6.
Record the quotient 2 as the next digit in the result. 
Result so far: 62890.2
Subtracting 14 from 20 leaves us with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

On to step 8:
The number 7 fits into 60 8 times, leaving a remainder of 4.
Put 8 as the next digit of the answer. 
Result so far: 62890.28
The remainder is 4 after subtracting 56 from 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

On to step 9:
40 divided by 7 is 5 with a remainder of 5.
Write down 5 as next digit of the result. 
Result so far: 62890.285
Deduct 35 from 40 and we're left with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Advancing to step 10:
The number 7 fits into 50 7 times, leaving a remainder of 1.
The next digit of our result is 7. 
Result so far: 62890.2857
If we subtract 49 from 50, we get 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Step 11:
10 divided by 7 is 1 with a remainder of 3.
Write down 1 as next digit of the result. 
Result so far: 62890.28571
Subtracting 7 from 10 leaves us with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Going ahead to step 12:
When dividing 30 by 7, we get 4 with a remainder of 2.
Use 4 as the next digit of our solution. 
Result so far: 62890.285714
Deduct 28 from 30 and we're left with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Moving on to step 13:
If we divide 20 by 7, we get 2 and a remainder of 6.
Put 2 as the next digit of the answer. 
Result so far: 62890.2857142
The remainder is 6 after subtracting 14 from 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Going ahead to step 14:
The number 7 fits into 60 8 times, leaving a remainder of 4.
Write down 8 as next digit of the result. 
Result so far: 62890.28571428
Subtract 56 from 60 to get 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 62890.28571428 with a balance of 4e-09.