We look at the division of 88619381 by 349 
We're looking to find how many times 349 goes into 88619381.

Let's proceed to step 1:
When dividing 8 by 349, we get 0 with a remainder of 8.
Put 0 as the next digit of the answer. 
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 / 349

Moving on to step 2:
When dividing 88 by 349, we get 0 with a remainder of 88.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 88 leaves us with 88.
Grab the next digit (6) from the dividend, add it to 88, then carry on: 886 / 349

Moving on to step 3:
When dividing 886 by 349, we get 2 with a remainder of 188.
Put 2 as the next digit of the answer. 
Result so far: 2.0
The remainder is 188 after subtracting 698 from 886.
Grab the next digit (1) from the dividend, add it to 188, then carry on: 1881 / 349

Moving on to step 4:
When dividing 1881 by 349, we get 5 with a remainder of 136.
Write down 5 as next digit of the result. 
Result so far: 25.0
If we take 1745 away from 1881, we end up with 136.
Include the next digit (9) from the dividend after 136, then repeat: 1369 / 349

On to step 5:
1369 divided by 349 is 3 with a remainder of 322.
Put 3 as the next digit of the answer. 
Result so far: 253.0
If we take 1047 away from 1369, we end up with 322.
Fetch the next digit (3) from the dividend, attach it to 322 and continue: 3223 / 349

Step 6:
349 can be fit into 3223 9 times, resulting in a remainder of 82.
Record the quotient 9 as the next digit in the result. 
Result so far: 2539.0
If we take 3141 away from 3223, we end up with 82.
Grab the next digit (8) from the dividend, add it to 82, then carry on: 828 / 349

Moving on to step 7:
If we divide 828 by 349, we get 2 and a remainder of 130.
The number 2 becomes the next digit in our result. 
Result so far: 25392.0
Deduct 698 from 828 and we're left with 130.
Bring next digit (1) of the dividend behind the 130 and repeat the process: 1301 / 349

Moving on to step 8:
The number 349 fits into 1301 3 times, leaving a remainder of 254.
Write down 3 as next digit of the result. 
Result so far: 253923.0
If we subtract 1047 from 1301, we get 254.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2540, and continue the process.

Let's proceed to step 9:
The number 349 fits into 2540 7 times, leaving a remainder of 97.
Use 7 as the next digit of our solution. 
Result so far: 253923.7
The remainder is 97 after subtracting 2443 from 2540.
Since there are no more digits in the dividend, we add a zero to the remainder making it 970, and continue the process.

Advancing to step 10:
When dividing 970 by 349, we get 2 with a remainder of 272.
Put 2 as the next digit of the answer. 
Result so far: 253923.72
If we take 698 away from 970, we end up with 272.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2720, and continue the process.

On to step 11:
The number 349 fits into 2720 7 times, leaving a remainder of 277.
Write down 7 as next digit of the result. 
Result so far: 253923.727
Subtracting 2443 from 2720 leaves us with 277.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2770, and continue the process.

Let's proceed to step 12:
349 goes into 2770 7 times with a remainder of 327.
The number 7 becomes the next digit in our result. 
Result so far: 253923.7277
Deduct 2443 from 2770 and we're left with 327.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3270, and continue the process.

Our division results in 253923.7277 with a remaining 0.00327.