12 goes into 440 36 2/3 times.
36 2/3
44 times.
440 times
4
40
10
110 times.
Exactly 44 times
22 times
20 times
Five times with a remainder of forty
48 times with a remainder of 8
440 is evenly divided by 3 a total of 146 times, with two-thirds left over.