88539617 divided by 940 
We want to figure out the number of times 88539617 can be divided by 940.

Going ahead to step 1:
If we divide 8 by 940, we get 0 and a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Include the next digit (8) from the dividend after 8, then repeat: 88 / 940

Advancing to step 2:
If we divide 88 by 940, we get 0 and a remainder of 88.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 88 to get 88.
Bring next digit (5) of the dividend behind the 88 and repeat the process: 885 / 940

Advancing to step 3:
If we divide 885 by 940, we get 0 and a remainder of 885.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 885 to get 885.
Grab the next digit (3) from the dividend, add it to 885, then carry on: 8853 / 940

Going ahead to step 4:
8853 divided by 940 is 9 with a remainder of 393.
Put 9 as the next digit of the answer. 
Result so far: 9.0
The remainder is 393 after subtracting 8460 from 8853.
Append the next digit (9) from the dividend to 393 and continue with: 3939 / 940

Going ahead to step 5:
3939 divided by 940 is 4 with a remainder of 179.
The next digit of our result is 4. 
Result so far: 94.0
Deduct 3760 from 3939 and we're left with 179.
Take the next digit (6) from the dividend and append it to 179, then repeat: 1796 / 940

Let's proceed to step 6:
The number 940 fits into 1796 1 times, leaving a remainder of 856.
Use 1 as the next digit of our solution. 
Result so far: 941.0
Subtracting 940 from 1796 leaves us with 856.
Grab the next digit (1) from the dividend, add it to 856, then carry on: 8561 / 940

Going ahead to step 7:
8561 divided by 940 is 9 with a remainder of 101.
The number 9 becomes the next digit in our result. 
Result so far: 9419.0
Subtracting 8460 from 8561 leaves us with 101.
Grab the next digit (7) from the dividend, add it to 101, then carry on: 1017 / 940

Advancing to step 8:
The number 940 fits into 1017 1 times, leaving a remainder of 77.
The number 1 becomes the next digit in our result. 
Result so far: 94191.0
The remainder is 77 after subtracting 940 from 1017.
Since there are no more digits in the dividend, we add a zero to the remainder making it 770, and continue the process.

On to step 9:
940 can be fit into 770 0 times, resulting in a remainder of 770.
Put 0 as the next digit of the answer. 
Result so far: 94191.0
If we take 0 away from 770, we end up with 770.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7700, and continue the process.

Step 10:
940 goes into 7700 8 times with a remainder of 180.
The number 8 becomes the next digit in our result. 
Result so far: 94191.08
Subtracting 7520 from 7700 leaves us with 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1800, and continue the process.

Moving on to step 11:
940 goes into 1800 1 times with a remainder of 860.
Use 1 as the next digit of our solution. 
Result so far: 94191.081
The remainder is 860 after subtracting 940 from 1800.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8600, and continue the process.

Advancing to step 12:
When dividing 8600 by 940, we get 9 with a remainder of 140.
Put 9 as the next digit of the answer. 
Result so far: 94191.0819
If we subtract 8460 from 8600, we get 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1400, and continue the process.

Step 13:
When dividing 1400 by 940, we get 1 with a remainder of 460.
Put 1 as the next digit of the answer. 
Result so far: 94191.08191
Deduct 940 from 1400 and we're left with 460.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4600, and continue the process.

Let's proceed to step 14:
940 can be fit into 4600 4 times, resulting in a remainder of 840.
Write down 4 as next digit of the result. 
Result so far: 94191.081914
Subtract 3760 from 4600 to get 840.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8400, and continue the process.

On to step 15:
940 can be fit into 8400 8 times, resulting in a remainder of 880.
Put 8 as the next digit of the answer. 
Result so far: 94191.0819148
If we subtract 7520 from 8400, we get 880.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8800, and continue the process.

Moving on to step 16:
When dividing 8800 by 940, we get 9 with a remainder of 340.
Write down 9 as next digit of the result. 
Result so far: 94191.08191489
If we take 8460 away from 8800, we end up with 340.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3400, and continue the process.

The final outcome is 94191.08191489, with a leftover of 3.4e-07.