We divide 87621701 by 440
We're looking to find how many times 440 goes into 87621701.

Going ahead to step 1:
If we divide 8 by 440, we get 0 and a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Fetch the next digit (7) from the dividend, attach it to 8 and continue: 87 / 440

Step 2:
If we divide 87 by 440, we get 0 and a remainder of 87.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 87, we get 87.
Grab the next digit (6) from the dividend, add it to 87, then carry on: 876 / 440

Advancing to step 3:
440 can be fit into 876 1 times, resulting in a remainder of 436.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Deduct 440 from 876 and we're left with 436.
Append the next digit (2) from the dividend to 436 and continue with: 4362 / 440

Let's proceed to step 4:
440 goes into 4362 9 times with a remainder of 402.
Use 9 as the next digit of our solution. 
Result so far: 19.0
Deduct 3960 from 4362 and we're left with 402.
Fetch the next digit (1) from the dividend, attach it to 402 and continue: 4021 / 440

On to step 5:
If we divide 4021 by 440, we get 9 and a remainder of 61.
Record the quotient 9 as the next digit in the result. 
Result so far: 199.0
If we take 3960 away from 4021, we end up with 61.
Take the next digit (7) from the dividend and append it to 61, then repeat: 617 / 440

On to step 6:
440 can be fit into 617 1 times, resulting in a remainder of 177.
The next digit of our result is 1. 
Result so far: 1991.0
If we subtract 440 from 617, we get 177.
Take the next digit (0) from the dividend and append it to 177, then repeat: 1770 / 440

On to step 7:
When dividing 1770 by 440, we get 4 with a remainder of 10.
The next digit of our result is 4. 
Result so far: 19914.0
The remainder is 10 after subtracting 1760 from 1770.
Fetch the next digit (1) from the dividend, attach it to 10 and continue: 101 / 440

Let's proceed to step 8:
The number 440 fits into 101 0 times, leaving a remainder of 101.
Write down 0 as next digit of the result. 
Result so far: 199140.0
Subtract 0 from 101 to get 101.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1010, and continue the process.

Going ahead to step 9:
If we divide 1010 by 440, we get 2 and a remainder of 130.
Write down 2 as next digit of the result. 
Result so far: 199140.2
If we take 880 away from 1010, we end up with 130.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1300, and continue the process.

Step 10:
When dividing 1300 by 440, we get 2 with a remainder of 420.
Put 2 as the next digit of the answer. 
Result so far: 199140.22
Subtracting 880 from 1300 leaves us with 420.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4200, and continue the process.

Our division results in 199140.22 with a remaining 0.42.