354460 divided by 88 
We're looking to find how many times 88 goes into 354460.

Moving on to step 1:
3 divided by 88 is 0 with a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Include the next digit (5) from the dividend after 3, then repeat: 35 / 88

Advancing to step 2:
When dividing 35 by 88, we get 0 with a remainder of 35.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 35 leaves us with 35.
Append the next digit (4) from the dividend to 35 and continue with: 354 / 88

On to step 3:
If we divide 354 by 88, we get 4 and a remainder of 2.
Record the quotient 4 as the next digit in the result. 
Result so far: 4.0
Deduct 352 from 354 and we're left with 2.
Include the next digit (4) from the dividend after 2, then repeat: 24 / 88

Moving on to step 4:
24 divided by 88 is 0 with a remainder of 24.
Put 0 as the next digit of the answer. 
Result so far: 40.0
Subtract 0 from 24 to get 24.
Append the next digit (6) from the dividend to 24 and continue with: 246 / 88

Step 5:
The number 88 fits into 246 2 times, leaving a remainder of 70.
Record the quotient 2 as the next digit in the result. 
Result so far: 402.0
If we take 176 away from 246, we end up with 70.
Fetch the next digit (0) from the dividend, attach it to 70 and continue: 700 / 88

Advancing to step 6:
88 can be fit into 700 7 times, resulting in a remainder of 84.
Use 7 as the next digit of our solution. 
Result so far: 4027.0
If we subtract 616 from 700, we get 84.
Since there are no more digits in the dividend, we add a zero to the remainder making it 840, and continue the process.

Advancing to step 7:
The number 88 fits into 840 9 times, leaving a remainder of 48.
Write down 9 as next digit of the result. 
Result so far: 4027.9
Subtracting 792 from 840 leaves us with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Advancing to step 8:
When dividing 480 by 88, we get 5 with a remainder of 40.
The next digit of our result is 5. 
Result so far: 4027.95
Subtracting 440 from 480 leaves us with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

On to step 9:
400 divided by 88 is 4 with a remainder of 48.
Record the quotient 4 as the next digit in the result. 
Result so far: 4027.954
If we take 352 away from 400, we end up with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Let's proceed to step 10:
88 can be fit into 480 5 times, resulting in a remainder of 40.
The next digit of our result is 5. 
Result so far: 4027.9545
The remainder is 40 after subtracting 440 from 480.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Moving on to step 11:
The number 88 fits into 400 4 times, leaving a remainder of 48.
Write down 4 as next digit of the result. 
Result so far: 4027.95454
Deduct 352 from 400 and we're left with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Step 12:
When dividing 480 by 88, we get 5 with a remainder of 40.
The next digit of our result is 5. 
Result so far: 4027.954545
If we subtract 440 from 480, we get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Advancing to step 13:
400 divided by 88 is 4 with a remainder of 48.
Use 4 as the next digit of our solution. 
Result so far: 4027.9545454
The remainder is 48 after subtracting 352 from 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Moving on to step 14:
480 divided by 88 is 5 with a remainder of 40.
Use 5 as the next digit of our solution. 
Result so far: 4027.95454545
If we take 440 away from 480, we end up with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

The final result is 4027.95454545 with a remainder of 4e-08.