We're dividing 440207 by 23 
We're looking to find how many times 23 goes into 440207.

Step 1:
If we divide 4 by 23, we get 0 and a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Grab the next digit (4) from the dividend, add it to 4, then carry on: 44 / 23

Step 2:
When dividing 44 by 23, we get 1 with a remainder of 21.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtracting 23 from 44 leaves us with 21.
Bring next digit (0) of the dividend behind the 21 and repeat the process: 210 / 23

On to step 3:
23 can be fit into 210 9 times, resulting in a remainder of 3.
The number 9 becomes the next digit in our result. 
Result so far: 19.0
If we take 207 away from 210, we end up with 3.
Bring next digit (2) of the dividend behind the 3 and repeat the process: 32 / 23

Moving on to step 4:
23 can be fit into 32 1 times, resulting in a remainder of 9.
Put 1 as the next digit of the answer. 
Result so far: 191.0
The remainder is 9 after subtracting 23 from 32.
Append the next digit (0) from the dividend to 9 and continue with: 90 / 23

Going ahead to step 5:
The number 23 fits into 90 3 times, leaving a remainder of 21.
Use 3 as the next digit of our solution. 
Result so far: 1913.0
If we take 69 away from 90, we end up with 21.
Bring next digit (7) of the dividend behind the 21 and repeat the process: 217 / 23

Going ahead to step 6:
When dividing 217 by 23, we get 9 with a remainder of 10.
The next digit of our result is 9. 
Result so far: 19139.0
If we subtract 207 from 217, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 7:
23 goes into 100 4 times with a remainder of 8.
Record the quotient 4 as the next digit in the result. 
Result so far: 19139.4
If we take 92 away from 100, we end up with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Step 8:
23 can be fit into 80 3 times, resulting in a remainder of 11.
Use 3 as the next digit of our solution. 
Result so far: 19139.43
Subtracting 69 from 80 leaves us with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Going ahead to step 9:
The number 23 fits into 110 4 times, leaving a remainder of 18.
The next digit of our result is 4. 
Result so far: 19139.434
If we take 92 away from 110, we end up with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Going ahead to step 10:
If we divide 180 by 23, we get 7 and a remainder of 19.
Put 7 as the next digit of the answer. 
Result so far: 19139.4347
Deduct 161 from 180 and we're left with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Step 11:
The number 23 fits into 190 8 times, leaving a remainder of 6.
Write down 8 as next digit of the result. 
Result so far: 19139.43478
Subtract 184 from 190 to get 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Advancing to step 12:
When dividing 60 by 23, we get 2 with a remainder of 14.
Use 2 as the next digit of our solution. 
Result so far: 19139.434782
If we subtract 46 from 60, we get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Going ahead to step 13:
When dividing 140 by 23, we get 6 with a remainder of 2.
Put 6 as the next digit of the answer. 
Result so far: 19139.4347826
Deduct 138 from 140 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.

Step 14:
20 divided by 23 is 0 with a remainder of 20.
Put 0 as the next digit of the answer. 
Result so far: 19139.4347826
If we subtract 0 from 20, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

The quotient of the division is 19139.4347826, and the remainder is 2e-08.