447400 ÷ 88 
We want to figure out the number of times 447400 can be divided by 88.

Going ahead to step 1:
When dividing 4 by 88, we get 0 with a remainder of 4.
The next digit of our result is 0. 
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 / 88

On to step 2:
When dividing 44 by 88, we get 0 with a remainder of 44.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 44 to get 44.
Grab the next digit (7) from the dividend, add it to 44, then carry on: 447 / 88

Moving on to step 3:
88 can be fit into 447 5 times, resulting in a remainder of 7.
Record the quotient 5 as the next digit in the result. 
Result so far: 5.0
If we subtract 440 from 447, we get 7.
Append the next digit (4) from the dividend to 7 and continue with: 74 / 88

Moving on to step 4:
88 goes into 74 0 times with a remainder of 74.
The next digit of our result is 0. 
Result so far: 50.0
Subtract 0 from 74 to get 74.
Append the next digit (0) from the dividend to 74 and continue with: 740 / 88

Let's proceed to step 5:
When dividing 740 by 88, we get 8 with a remainder of 36.
Put 8 as the next digit of the answer. 
Result so far: 508.0
If we take 704 away from 740, we end up with 36.
Append the next digit (0) from the dividend to 36 and continue with: 360 / 88

Let's proceed to step 6:
360 divided by 88 is 4 with a remainder of 8.
The next digit of our result is 4. 
Result so far: 5084.0
Subtract 352 from 360 to get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Moving on to step 7:
88 can be fit into 80 0 times, resulting in a remainder of 80.
Write down 0 as next digit of the result. 
Result so far: 5084.0
Subtract 0 from 80 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.

Step 8:
The number 88 fits into 800 9 times, leaving a remainder of 8.
The next digit of our result is 9. 
Result so far: 5084.09
Subtracting 792 from 800 leaves us 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.

Going ahead to step 9:
When dividing 80 by 88, we get 0 with a remainder of 80.
Put 0 as the next digit of the answer. 
Result so far: 5084.09
Subtracting 0 from 80 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 10:
When dividing 800 by 88, we get 9 with a remainder of 8.
The number 9 becomes the next digit in our result. 
Result so far: 5084.0909
If we subtract 792 from 800, we get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Advancing to step 11:
When dividing 80 by 88, we get 0 with a remainder of 80.
Write down 0 as next digit of the result. 
Result so far: 5084.0909
If we subtract 0 from 80, 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 12:
When dividing 800 by 88, we get 9 with a remainder of 8.
The number 9 becomes the next digit in our result. 
Result so far: 5084.090909
Subtract 792 from 800 to get 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 13:
The number 88 fits into 80 0 times, leaving a remainder of 80.
Put 0 as the next digit of the answer. 
Result so far: 5084.090909
Subtracting 0 from 80 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.

Step 14:
If we divide 800 by 88, we get 9 and a remainder of 8.
Write down 9 as next digit of the result. 
Result so far: 5084.09090909
Subtracting 792 from 800 leaves us 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.

The final result is 5084.09090909 with a remainder of 8e-09.