Let's divide 317016 by 88
We want to divide 317016 by 88.

On to step 1:
88 can be fit into 3 0 times, resulting in a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Fetch the next digit (1) from the dividend, attach it to 3 and continue: 31 / 88

Step 2:
If we divide 31 by 88, we get 0 and a remainder of 31.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 31 after subtracting 0 from 31.
Include the next digit (7) from the dividend after 31, then repeat: 317 / 88

On to step 3:
88 goes into 317 3 times with a remainder of 53.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
The remainder is 53 after subtracting 264 from 317.
Fetch the next digit (0) from the dividend, attach it to 53 and continue: 530 / 88

On to step 4:
When dividing 530 by 88, we get 6 with a remainder of 2.
Write down 6 as next digit of the result. 
Result so far: 36.0
If we subtract 528 from 530, we get 2.
Append the next digit (1) from the dividend to 2 and continue with: 21 / 88

Let's proceed to step 5:
88 can be fit into 21 0 times, resulting in a remainder of 21.
Put 0 as the next digit of the answer. 
Result so far: 360.0
Subtract 0 from 21 to get 21.
Bring next digit (6) of the dividend behind the 21 and repeat the process: 216 / 88

Advancing to step 6:
88 goes into 216 2 times with a remainder of 40.
Write down 2 as next digit of the result. 
Result so far: 3602.0
If we subtract 176 from 216, 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.

Moving on to step 7:
If we divide 400 by 88, we get 4 and a remainder of 48.
The next digit of our result is 4. 
Result so far: 3602.4
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.

Let's proceed to step 8:
When dividing 480 by 88, we get 5 with a remainder of 40.
Put 5 as the next digit of the answer. 
Result so far: 3602.45
Deduct 440 from 480 and we're left 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.

Step 9:
88 goes into 400 4 times with a remainder of 48.
The next digit of our result is 4. 
Result so far: 3602.454
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.

Moving on to step 10:
If we divide 480 by 88, we get 5 and a remainder of 40.
Write down 5 as next digit of the result. 
Result so far: 3602.4545
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.

Step 11:
88 can be fit into 400 4 times, resulting in a remainder of 48.
The number 4 becomes the next digit in our result. 
Result so far: 3602.45454
Subtract 352 from 400 to get 48.
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 12:
When dividing 480 by 88, we get 5 with a remainder of 40.
Write down 5 as next digit of the result. 
Result so far: 3602.454545
Deduct 440 from 480 and we're left 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 13:
If we divide 400 by 88, we get 4 and a remainder of 48.
Put 4 as the next digit of the answer. 
Result so far: 3602.4545454
Subtracting 352 from 400 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.

Let's proceed to step 14:
88 goes into 480 5 times with a remainder of 40.
Record the quotient 5 as the next digit in the result. 
Result so far: 3602.45454545
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.

The final result is 3602.45454545 with a remainder of 4e-08.