40000 ÷ 44 
Let's see how many times 44 fits into 40000.

Going ahead to step 1:
4 divided by 44 is 0 with a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Take the next digit (0) from the dividend and append it to 4, then repeat: 40 / 44

Step 2:
44 goes into 40 0 times with a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 40 to get 40.
Take the next digit (0) from the dividend and append it to 40, then repeat: 400 / 44

Going ahead to step 3:
44 can be fit into 400 9 times, resulting in a remainder of 4.
Record the quotient 9 as the next digit in the result. 
Result so far: 9.0
If we subtract 396 from 400, we get 4.
Fetch the next digit (0) from the dividend, attach it to 4 and continue: 40 / 44

Going ahead to step 4:
40 divided by 44 is 0 with a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 90.0
If we subtract 0 from 40, we get 40.
Include the next digit (0) from the dividend after 40, then repeat: 400 / 44

Step 5:
If we divide 400 by 44, we get 9 and a remainder of 4.
Put 9 as the next digit of the answer. 
Result so far: 909.0
Subtract 396 from 400 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.

On to step 6:
If we divide 40 by 44, we get 0 and a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 909.0
Subtracting 0 from 40 leaves us with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Moving on to step 7:
44 goes into 400 9 times with a remainder of 4.
The number 9 becomes the next digit in our result. 
Result so far: 909.09
The remainder is 4 after subtracting 396 from 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Let's proceed to step 8:
40 divided by 44 is 0 with a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 909.09
The remainder is 40 after subtracting 0 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Step 9:
44 goes into 400 9 times with a remainder of 4.
Put 9 as the next digit of the answer. 
Result so far: 909.0909
If we take 396 away from 400, 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 10:
If we divide 40 by 44, we get 0 and a remainder of 40.
The next digit of our result is 0. 
Result so far: 909.0909
If we subtract 0 from 40, we get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Advancing to step 11:
400 divided by 44 is 9 with a remainder of 4.
Put 9 as the next digit of the answer. 
Result so far: 909.090909
Subtract 396 from 400 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.

Moving on to step 12:
If we divide 40 by 44, we get 0 and a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 909.090909
Subtracting 0 from 40 leaves us with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

On to step 13:
44 can be fit into 400 9 times, resulting in a remainder of 4.
The number 9 becomes the next digit in our result. 
Result so far: 909.09090909
Subtracting 396 from 400 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.

The final result is 909.09090909 with a remainder of 4e-09.