We're dividing 88171164 by 243 
We're looking to find how many times 243 goes into 88171164.

Step 1:
8 divided by 243 is 0 with a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Take the next digit (8) from the dividend and append it to 8, then repeat: 88 / 243

Advancing to step 2:
243 goes into 88 0 times with a remainder of 88.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 88, we end up with 88.
Bring next digit (1) of the dividend behind the 88 and repeat the process: 881 / 243

Moving on to step 3:
When dividing 881 by 243, we get 3 with a remainder of 152.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
Subtracting 729 from 881 leaves us with 152.
Fetch the next digit (7) from the dividend, attach it to 152 and continue: 1527 / 243

On to step 4:
243 goes into 1527 6 times with a remainder of 69.
The number 6 becomes the next digit in our result. 
Result so far: 36.0
If we take 1458 away from 1527, we end up with 69.
Include the next digit (1) from the dividend after 69, then repeat: 691 / 243

Step 5:
If we divide 691 by 243, we get 2 and a remainder of 205.
Write down 2 as next digit of the result. 
Result so far: 362.0
Deduct 486 from 691 and we're left with 205.
Bring next digit (1) of the dividend behind the 205 and repeat the process: 2051 / 243

Moving on to step 6:
2051 divided by 243 is 8 with a remainder of 107.
Use 8 as the next digit of our solution. 
Result so far: 3628.0
The remainder is 107 after subtracting 1944 from 2051.
Fetch the next digit (6) from the dividend, attach it to 107 and continue: 1076 / 243

On to step 7:
1076 divided by 243 is 4 with a remainder of 104.
Write down 4 as next digit of the result. 
Result so far: 36284.0
Subtract 972 from 1076 to get 104.
Fetch the next digit (4) from the dividend, attach it to 104 and continue: 1044 / 243

Moving on to step 8:
1044 divided by 243 is 4 with a remainder of 72.
The next digit of our result is 4. 
Result so far: 362844.0
Deduct 972 from 1044 and we're left with 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

Let's proceed to step 9:
The number 243 fits into 720 2 times, leaving a remainder of 234.
The number 2 becomes the next digit in our result. 
Result so far: 362844.2
Subtracting 486 from 720 leaves us with 234.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2340, and continue the process.

Advancing to step 10:
The number 243 fits into 2340 9 times, leaving a remainder of 153.
Use 9 as the next digit of our solution. 
Result so far: 362844.29
If we subtract 2187 from 2340, we get 153.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1530, and continue the process.

Advancing to step 11:
1530 divided by 243 is 6 with a remainder of 72.
The number 6 becomes the next digit in our result. 
Result so far: 362844.296
The remainder is 72 after subtracting 1458 from 1530.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

Advancing to step 12:
When dividing 720 by 243, we get 2 with a remainder of 234.
Record the quotient 2 as the next digit in the result. 
Result so far: 362844.2962
Subtract 486 from 720 to get 234.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2340, and continue the process.

Going ahead to step 13:
243 can be fit into 2340 9 times, resulting in a remainder of 153.
Use 9 as the next digit of our solution. 
Result so far: 362844.29629
Deduct 2187 from 2340 and we're left with 153.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1530, and continue the process.

Going ahead to step 14:
The number 243 fits into 1530 6 times, leaving a remainder of 72.
Use 6 as the next digit of our solution. 
Result so far: 362844.296296
Subtract 1458 from 1530 to get 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

Advancing to step 15:
720 divided by 243 is 2 with a remainder of 234.
The number 2 becomes the next digit in our result. 
Result so far: 362844.2962962
The remainder is 234 after subtracting 486 from 720.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2340, and continue the process.

Moving on to step 16:
When dividing 2340 by 243, we get 9 with a remainder of 153.
Record the quotient 9 as the next digit in the result. 
Result so far: 362844.29629629
Subtract 2187 from 2340 to get 153.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1530, and continue the process.

The final outcome is 362844.29629629, with a leftover of 1.53e-07.