We look at the division of 66440459 by 928 
We're looking to find how many times 928 goes into 66440459.

On to step 1:
928 can be fit into 6 0 times, resulting in a remainder of 6.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 6 after subtracting 0 from 6.
Include the next digit (6) from the dividend after 6, then repeat: 66 / 928

Let's proceed to step 2:
66 divided by 928 is 0 with a remainder of 66.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 66, we end up with 66.
Append the next digit (4) from the dividend to 66 and continue with: 664 / 928

Going ahead to step 3:
If we divide 664 by 928, we get 0 and a remainder of 664.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 664 after subtracting 0 from 664.
Include the next digit (4) from the dividend after 664, then repeat: 6644 / 928

Advancing to step 4:
928 can be fit into 6644 7 times, resulting in a remainder of 148.
Write down 7 as next digit of the result. 
Result so far: 7.0
If we take 6496 away from 6644, we end up with 148.
Fetch the next digit (0) from the dividend, attach it to 148 and continue: 1480 / 928

Moving on to step 5:
928 can be fit into 1480 1 times, resulting in a remainder of 552.
Record the quotient 1 as the next digit in the result. 
Result so far: 71.0
Subtracting 928 from 1480 leaves us with 552.
Include the next digit (4) from the dividend after 552, then repeat: 5524 / 928

Advancing to step 6:
928 can be fit into 5524 5 times, resulting in a remainder of 884.
Write down 5 as next digit of the result. 
Result so far: 715.0
Subtract 4640 from 5524 to get 884.
Grab the next digit (5) from the dividend, add it to 884, then carry on: 8845 / 928

Let's proceed to step 7:
The number 928 fits into 8845 9 times, leaving a remainder of 493.
The next digit of our result is 9. 
Result so far: 7159.0
Deduct 8352 from 8845 and we're left with 493.
Take the next digit (9) from the dividend and append it to 493, then repeat: 4939 / 928

Step 8:
When dividing 4939 by 928, we get 5 with a remainder of 299.
The next digit of our result is 5. 
Result so far: 71595.0
Subtract 4640 from 4939 to get 299.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2990, and continue the process.

Advancing to step 9:
928 can be fit into 2990 3 times, resulting in a remainder of 206.
Put 3 as the next digit of the answer. 
Result so far: 71595.3
The remainder is 206 after subtracting 2784 from 2990.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2060, and continue the process.

On to step 10:
2060 divided by 928 is 2 with a remainder of 204.
Use 2 as the next digit of our solution. 
Result so far: 71595.32
Deduct 1856 from 2060 and we're left with 204.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2040, and continue the process.

On to step 11:
When dividing 2040 by 928, we get 2 with a remainder of 184.
Record the quotient 2 as the next digit in the result. 
Result so far: 71595.322
The remainder is 184 after subtracting 1856 from 2040.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1840, and continue the process.

The final result is 71595.322 with a remainder of 0.0184.