We're dividing 88106052 by 61 
We're looking to find how many times 61 goes into 88106052.

Advancing to step 1:
If we divide 8 by 61, 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 (8) from the dividend, attach it to 8 and continue: 88 / 61

On to step 2:
The number 61 fits into 88 1 times, leaving a remainder of 27.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we take 61 away from 88, we end up with 27.
Take the next digit (1) from the dividend and append it to 27, then repeat: 271 / 61

On to step 3:
If we divide 271 by 61, we get 4 and a remainder of 27.
The number 4 becomes the next digit in our result. 
Result so far: 14.0
Deduct 244 from 271 and we're left with 27.
Take the next digit (0) from the dividend and append it to 27, then repeat: 270 / 61

Let's proceed to step 4:
If we divide 270 by 61, we get 4 and a remainder of 26.
Record the quotient 4 as the next digit in the result. 
Result so far: 144.0
Subtract 244 from 270 to get 26.
Take the next digit (6) from the dividend and append it to 26, then repeat: 266 / 61

Going ahead to step 5:
If we divide 266 by 61, we get 4 and a remainder of 22.
Write down 4 as next digit of the result. 
Result so far: 1444.0
Subtract 244 from 266 to get 22.
Bring next digit (0) of the dividend behind the 22 and repeat the process: 220 / 61

Step 6:
When dividing 220 by 61, we get 3 with a remainder of 37.
Put 3 as the next digit of the answer. 
Result so far: 14443.0
Deduct 183 from 220 and we're left with 37.
Append the next digit (5) from the dividend to 37 and continue with: 375 / 61

Going ahead to step 7:
375 divided by 61 is 6 with a remainder of 9.
Record the quotient 6 as the next digit in the result. 
Result so far: 144436.0
Deduct 366 from 375 and we're left with 9.
Grab the next digit (2) from the dividend, add it to 9, then carry on: 92 / 61

Let's proceed to step 8:
If we divide 92 by 61, we get 1 and a remainder of 31.
The number 1 becomes the next digit in our result. 
Result so far: 1444361.0
If we subtract 61 from 92, we get 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

On to step 9:
If we divide 310 by 61, we get 5 and a remainder of 5.
The next digit of our result is 5. 
Result so far: 1444361.5
If we take 305 away from 310, we end up with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Going ahead to step 10:
If we divide 50 by 61, we get 0 and a remainder of 50.
Put 0 as the next digit of the answer. 
Result so far: 1444361.5
Deduct 0 from 50 and we're left with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

On to step 11:
61 can be fit into 500 8 times, resulting in a remainder of 12.
Write down 8 as next digit of the result. 
Result so far: 1444361.508
If we subtract 488 from 500, we get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Let's proceed to step 12:
120 divided by 61 is 1 with a remainder of 59.
The next digit of our result is 1. 
Result so far: 1444361.5081
If we take 61 away from 120, we end up with 59.
Since there are no more digits in the dividend, we add a zero to the remainder making it 590, and continue the process.

Going ahead to step 13:
61 goes into 590 9 times with a remainder of 41.
Write down 9 as next digit of the result. 
Result so far: 1444361.50819
Subtracting 549 from 590 leaves us with 41.
Since there are no more digits in the dividend, we add a zero to the remainder making it 410, and continue the process.

Moving on to step 14:
410 divided by 61 is 6 with a remainder of 44.
The number 6 becomes the next digit in our result. 
Result so far: 1444361.508196
Deduct 366 from 410 and we're left with 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

On to step 15:
61 goes into 440 7 times with a remainder of 13.
Write down 7 as next digit of the result. 
Result so far: 1444361.5081967
Subtracting 427 from 440 leaves us with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Let's proceed to step 16:
61 goes into 130 2 times with a remainder of 8.
Write down 2 as next digit of the result. 
Result so far: 1444361.50819672
Deduct 122 from 130 and we're left 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.

After the division, we end up with 1444361.50819672 and a remainder of 8e-09.