We look at the division of 67312961 by 88 
We want to divide 67312961 by 88.

Advancing to step 1:
When dividing 6 by 88, we get 0 with a remainder of 6.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 6 and we're left with 6.
Append the next digit (7) from the dividend to 6 and continue with: 67 / 88

Moving on to step 2:
88 can be fit into 67 0 times, resulting in a remainder of 67.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 67, we get 67.
Grab the next digit (3) from the dividend, add it to 67, then carry on: 673 / 88

Going ahead to step 3:
The number 88 fits into 673 7 times, leaving a remainder of 57.
Record the quotient 7 as the next digit in the result. 
Result so far: 7.0
The remainder is 57 after subtracting 616 from 673.
Include the next digit (1) from the dividend after 57, then repeat: 571 / 88

Step 4:
88 can be fit into 571 6 times, resulting in a remainder of 43.
The number 6 becomes the next digit in our result. 
Result so far: 76.0
Subtracting 528 from 571 leaves us with 43.
Bring next digit (2) of the dividend behind the 43 and repeat the process: 432 / 88

Let's proceed to step 5:
88 can be fit into 432 4 times, resulting in a remainder of 80.
The next digit of our result is 4. 
Result so far: 764.0
If we subtract 352 from 432, we get 80.
Grab the next digit (9) from the dividend, add it to 80, then carry on: 809 / 88

On to step 6:
If we divide 809 by 88, we get 9 and a remainder of 17.
Write down 9 as next digit of the result. 
Result so far: 7649.0
The remainder is 17 after subtracting 792 from 809.
Include the next digit (6) from the dividend after 17, then repeat: 176 / 88

Advancing to step 7:
When dividing 176 by 88, we get 2 with a remainder of 0.
Record the quotient 2 as the next digit in the result. 
Result so far: 76492.0
Subtract 176 from 176 to get 0.
Append the next digit (1) from the dividend to 0 and continue with: 1 / 88

Going ahead to step 8:
The number 88 fits into 1 0 times, leaving a remainder of 1.
The next digit of our result is 0. 
Result so far: 764920.0
If we subtract 0 from 1, we get 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Going ahead to step 9:
88 goes into 10 0 times with a remainder of 10.
Record the quotient 0 as the next digit in the result. 
Result so far: 764920.0
Deduct 0 from 10 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 10:
100 divided by 88 is 1 with a remainder of 12.
The number 1 becomes the next digit in our result. 
Result so far: 764920.01
Subtracting 88 from 100 leaves us with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Advancing to step 11:
120 divided by 88 is 1 with a remainder of 32.
Put 1 as the next digit of the answer. 
Result so far: 764920.011
Subtract 88 from 120 to get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

The final result is 764920.011 with a remainder of 0.0032.