We look at the division of 88640353 by 976 
We're looking to find how many times 976 goes into 88640353.

Going ahead to step 1:
If we divide 8 by 976, we get 0 and a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Take the next digit (8) from the dividend and append it to 8, then repeat: 88 / 976

On to step 2:
88 divided by 976 is 0 with a remainder of 88.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 88 leaves us with 88.
Fetch the next digit (6) from the dividend, attach it to 88 and continue: 886 / 976

Going ahead to step 3:
886 divided by 976 is 0 with a remainder of 886.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 886, we get 886.
Bring next digit (4) of the dividend behind the 886 and repeat the process: 8864 / 976

Step 4:
976 can be fit into 8864 9 times, resulting in a remainder of 80.
Write down 9 as next digit of the result. 
Result so far: 9.0
If we take 8784 away from 8864, we end up with 80.
Fetch the next digit (0) from the dividend, attach it to 80 and continue: 800 / 976

Going ahead to step 5:
976 goes into 800 0 times with a remainder of 800.
The number 0 becomes the next digit in our result. 
Result so far: 90.0
If we subtract 0 from 800, we get 800.
Grab the next digit (3) from the dividend, add it to 800, then carry on: 8003 / 976

On to step 6:
When dividing 8003 by 976, we get 8 with a remainder of 195.
The number 8 becomes the next digit in our result. 
Result so far: 908.0
If we take 7808 away from 8003, we end up with 195.
Grab the next digit (5) from the dividend, add it to 195, then carry on: 1955 / 976

Going ahead to step 7:
976 goes into 1955 2 times with a remainder of 3.
Use 2 as the next digit of our solution. 
Result so far: 9082.0
Subtracting 1952 from 1955 leaves us with 3.
Grab the next digit (3) from the dividend, add it to 3, then carry on: 33 / 976

Going ahead to step 8:
The number 976 fits into 33 0 times, leaving a remainder of 33.
Use 0 as the next digit of our solution. 
Result so far: 90820.0
The remainder is 33 after subtracting 0 from 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

Step 9:
976 goes into 330 0 times with a remainder of 330.
Put 0 as the next digit of the answer. 
Result so far: 90820.0
Subtracting 0 from 330 leaves us with 330.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3300, and continue the process.

Let's proceed to step 10:
976 can be fit into 3300 3 times, resulting in a remainder of 372.
Write down 3 as next digit of the result. 
Result so far: 90820.03
Subtract 2928 from 3300 to get 372.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3720, and continue the process.

Moving on to step 11:
The number 976 fits into 3720 3 times, leaving a remainder of 792.
Record the quotient 3 as the next digit in the result. 
Result so far: 90820.033
If we take 2928 away from 3720, we end up with 792.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7920, and continue the process.

In conclusion, the division gives 90820.033 with a balance of 0.0792.