We're dividing 400170 by 88 
We're looking to find how many times 88 goes into 400170.

Let's proceed to step 1:
88 goes into 4 0 times with a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 88

Going ahead to step 2:
If we divide 40 by 88, we get 0 and a remainder of 40.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 40, we get 40.
Bring next digit (0) of the dividend behind the 40 and repeat the process: 400 / 88

Moving on to step 3:
The number 88 fits into 400 4 times, leaving a remainder of 48.
Record the quotient 4 as the next digit in the result. 
Result so far: 4.0
Deduct 352 from 400 and we're left with 48.
Include the next digit (1) from the dividend after 48, then repeat: 481 / 88

Let's proceed to step 4:
481 divided by 88 is 5 with a remainder of 41.
Put 5 as the next digit of the answer. 
Result so far: 45.0
If we take 440 away from 481, we end up with 41.
Grab the next digit (7) from the dividend, add it to 41, then carry on: 417 / 88

Moving on to step 5:
88 can be fit into 417 4 times, resulting in a remainder of 65.
Use 4 as the next digit of our solution. 
Result so far: 454.0
Subtract 352 from 417 to get 65.
Fetch the next digit (0) from the dividend, attach it to 65 and continue: 650 / 88

On to step 6:
The number 88 fits into 650 7 times, leaving a remainder of 34.
The number 7 becomes the next digit in our result. 
Result so far: 4547.0
Subtract 616 from 650 to get 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

On to step 7:
The number 88 fits into 340 3 times, leaving a remainder of 76.
Write down 3 as next digit of the result. 
Result so far: 4547.3
If we take 264 away from 340, we end up with 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

Advancing to step 8:
If we divide 760 by 88, we get 8 and a remainder of 56.
The number 8 becomes the next digit in our result. 
Result so far: 4547.38
If we take 704 away from 760, we end up with 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Step 9:
The number 88 fits into 560 6 times, leaving a remainder of 32.
The next digit of our result is 6. 
Result so far: 4547.386
Subtract 528 from 560 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.

Moving on to step 10:
When dividing 320 by 88, we get 3 with a remainder of 56.
Use 3 as the next digit of our solution. 
Result so far: 4547.3863
If we subtract 264 from 320, we get 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Step 11:
88 goes into 560 6 times with a remainder of 32.
Use 6 as the next digit of our solution. 
Result so far: 4547.38636
Subtracting 528 from 560 leaves us with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

On to step 12:
When dividing 320 by 88, we get 3 with a remainder of 56.
Write down 3 as next digit of the result. 
Result so far: 4547.386363
If we subtract 264 from 320, we get 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Going ahead to step 13:
88 can be fit into 560 6 times, resulting in a remainder of 32.
Record the quotient 6 as the next digit in the result. 
Result so far: 4547.3863636
The remainder is 32 after subtracting 528 from 560.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Advancing to step 14:
320 divided by 88 is 3 with a remainder of 56.
The number 3 becomes the next digit in our result. 
Result so far: 4547.38636363
The remainder is 56 after subtracting 264 from 320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

The final outcome is 4547.38636363, with a leftover of 5.6e-08.