We're dividing 85960438 by 440 
We're looking to find how many times 440 goes into 85960438.

Moving on to step 1:
440 can be fit into 8 0 times, resulting in a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Include the next digit (5) from the dividend after 8, then repeat: 85 / 440

Moving on to step 2:
If we divide 85 by 440, we get 0 and a remainder of 85.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 85 leaves us with 85.
Take the next digit (9) from the dividend and append it to 85, then repeat: 859 / 440

Step 3:
If we divide 859 by 440, we get 1 and a remainder of 419.
Write down 1 as next digit of the result. 
Result so far: 1.0
The remainder is 419 after subtracting 440 from 859.
Include the next digit (6) from the dividend after 419, then repeat: 4196 / 440

On to step 4:
440 can be fit into 4196 9 times, resulting in a remainder of 236.
Write down 9 as next digit of the result. 
Result so far: 19.0
The remainder is 236 after subtracting 3960 from 4196.
Append the next digit (0) from the dividend to 236 and continue with: 2360 / 440

Advancing to step 5:
If we divide 2360 by 440, we get 5 and a remainder of 160.
Use 5 as the next digit of our solution. 
Result so far: 195.0
If we subtract 2200 from 2360, we get 160.
Take the next digit (4) from the dividend and append it to 160, then repeat: 1604 / 440

Step 6:
When dividing 1604 by 440, we get 3 with a remainder of 284.
Use 3 as the next digit of our solution. 
Result so far: 1953.0
Deduct 1320 from 1604 and we're left with 284.
Take the next digit (3) from the dividend and append it to 284, then repeat: 2843 / 440

On to step 7:
The number 440 fits into 2843 6 times, leaving a remainder of 203.
Put 6 as the next digit of the answer. 
Result so far: 19536.0
The remainder is 203 after subtracting 2640 from 2843.
Fetch the next digit (8) from the dividend, attach it to 203 and continue: 2038 / 440

Going ahead to step 8:
2038 divided by 440 is 4 with a remainder of 278.
Record the quotient 4 as the next digit in the result. 
Result so far: 195364.0
Deduct 1760 from 2038 and we're left with 278.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2780, and continue the process.

Let's proceed to step 9:
440 can be fit into 2780 6 times, resulting in a remainder of 140.
Put 6 as the next digit of the answer. 
Result so far: 195364.6
Subtract 2640 from 2780 to get 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1400, and continue the process.

Going ahead to step 10:
The number 440 fits into 1400 3 times, leaving a remainder of 80.
Put 3 as the next digit of the answer. 
Result so far: 195364.63
Subtracting 1320 from 1400 leaves us with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Going ahead to step 11:
If we divide 800 by 440, we get 1 and a remainder of 360.
Write down 1 as next digit of the result. 
Result so far: 195364.631
If we take 440 away from 800, we end up with 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3600, and continue the process.

Moving on to step 12:
If we divide 3600 by 440, we get 8 and a remainder of 80.
Write down 8 as next digit of the result. 
Result so far: 195364.6318
Subtract 3520 from 3600 to get 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Advancing to step 13:
440 goes into 800 1 times with a remainder of 360.
The number 1 becomes the next digit in our result. 
Result so far: 195364.63181
If we take 440 away from 800, we end up with 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3600, and continue the process.

Step 14:
440 can be fit into 3600 8 times, resulting in a remainder of 80.
Write down 8 as next digit of the result. 
Result so far: 195364.631818
If we subtract 3520 from 3600, we get 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Advancing to step 15:
440 goes into 800 1 times with a remainder of 360.
The next digit of our result is 1. 
Result so far: 195364.6318181
Subtracting 440 from 800 leaves us with 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3600, and continue the process.

Step 16:
If we divide 3600 by 440, we get 8 and a remainder of 80.
Put 8 as the next digit of the answer. 
Result so far: 195364.63181818
If we take 3520 away from 3600, we end up with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

The final result is 195364.63181818 with a remainder of 8e-08.