We look at the division of 88278091 by 440 
We're looking to find how many times 440 goes into 88278091.

Advancing to step 1:
If we divide 8 by 440, we get 0 and a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Fetch the next digit (8) from the dividend, attach it to 8 and continue: 88 / 440

Going ahead to step 2:
440 goes into 88 0 times with a remainder of 88.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 88 after subtracting 0 from 88.
Take the next digit (2) from the dividend and append it to 88, then repeat: 882 / 440

Advancing to step 3:
The number 440 fits into 882 2 times, leaving a remainder of 2.
Use 2 as the next digit of our solution. 
Result so far: 2.0
The remainder is 2 after subtracting 880 from 882.
Append the next digit (7) from the dividend to 2 and continue with: 27 / 440

Advancing to step 4:
27 divided by 440 is 0 with a remainder of 27.
The number 0 becomes the next digit in our result. 
Result so far: 20.0
Subtract 0 from 27 to get 27.
Fetch the next digit (8) from the dividend, attach it to 27 and continue: 278 / 440

Step 5:
440 can be fit into 278 0 times, resulting in a remainder of 278.
Write down 0 as next digit of the result. 
Result so far: 200.0
Subtracting 0 from 278 leaves us with 278.
Bring next digit (0) of the dividend behind the 278 and repeat the process: 2780 / 440

Step 6:
440 can be fit into 2780 6 times, resulting in a remainder of 140.
The number 6 becomes the next digit in our result. 
Result so far: 2006.0
Subtract 2640 from 2780 to get 140.
Append the next digit (9) from the dividend to 140 and continue with: 1409 / 440

Moving on to step 7:
If we divide 1409 by 440, we get 3 and a remainder of 89.
Record the quotient 3 as the next digit in the result. 
Result so far: 20063.0
Subtracting 1320 from 1409 leaves us with 89.
Take the next digit (1) from the dividend and append it to 89, then repeat: 891 / 440

Let's proceed to step 8:
The number 440 fits into 891 2 times, leaving a remainder of 11.
The next digit of our result is 2. 
Result so far: 200632.0
Deduct 880 from 891 and we're left with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

On to step 9:
The number 440 fits into 110 0 times, leaving a remainder of 110.
Put 0 as the next digit of the answer. 
Result so far: 200632.0
Subtract 0 from 110 to get 110.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1100, and continue the process.

Step 10:
The number 440 fits into 1100 2 times, leaving a remainder of 220.
Record the quotient 2 as the next digit in the result. 
Result so far: 200632.02
If we subtract 880 from 1100, we get 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

Step 11:
The number 440 fits into 2200 5 times, leaving a remainder of 0.
The next digit of our result is 5. 
Result so far: 200632.025
Deduct 2200 from 2200 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Advancing to step 12:
If we divide 0 by 440, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 200632.025
If we take 0 away from 0, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Advancing to step 13:
0 divided by 440 is 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 200632.025
Subtracting 0 from 0 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final result is 200632.025 with a remainder of 0.0.