Let's divide 88361239 by 44
Our goal is to divide 88361239 by 44.

Moving on to step 1:
8 divided by 44 is 0 with a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Take the next digit (8) from the dividend and append it to 8, then repeat: 88 / 44

Moving on to step 2:
The number 44 fits into 88 2 times, leaving a remainder of 0.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
If we take 88 away from 88, we end up with 0.
Grab the next digit (3) from the dividend, add it to 0, then carry on: 3 / 44

Moving on to step 3:
44 goes into 3 0 times with a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 20.0
Deduct 0 from 3 and we're left with 3.
Append the next digit (6) from the dividend to 3 and continue with: 36 / 44

Going ahead to step 4:
36 divided by 44 is 0 with a remainder of 36.
Put 0 as the next digit of the answer. 
Result so far: 200.0
Subtract 0 from 36 to get 36.
Take the next digit (1) from the dividend and append it to 36, then repeat: 361 / 44

Let's proceed to step 5:
The number 44 fits into 361 8 times, leaving a remainder of 9.
Record the quotient 8 as the next digit in the result. 
Result so far: 2008.0
Subtract 352 from 361 to get 9.
Append the next digit (2) from the dividend to 9 and continue with: 92 / 44

Step 6:
92 divided by 44 is 2 with a remainder of 4.
Record the quotient 2 as the next digit in the result. 
Result so far: 20082.0
If we subtract 88 from 92, we get 4.
Grab the next digit (3) from the dividend, add it to 4, then carry on: 43 / 44

Step 7:
When dividing 43 by 44, we get 0 with a remainder of 43.
The number 0 becomes the next digit in our result. 
Result so far: 200820.0
If we subtract 0 from 43, we get 43.
Fetch the next digit (9) from the dividend, attach it to 43 and continue: 439 / 44

Step 8:
The number 44 fits into 439 9 times, leaving a remainder of 43.
Write down 9 as next digit of the result. 
Result so far: 2008209.0
Deduct 396 from 439 and we're left with 43.
Since there are no more digits in the dividend, we add a zero to the remainder making it 430, and continue the process.

Let's proceed to step 9:
430 divided by 44 is 9 with a remainder of 34.
Put 9 as the next digit of the answer. 
Result so far: 2008209.9
If we subtract 396 from 430, we 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.

Let's proceed to step 10:
340 divided by 44 is 7 with a remainder of 32.
Write down 7 as next digit of the result. 
Result so far: 2008209.97
Subtracting 308 from 340 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 11:
44 goes into 320 7 times with a remainder of 12.
Put 7 as the next digit of the answer. 
Result so far: 2008209.977
If we take 308 away from 320, we end up with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

In conclusion, the division gives 2008209.977 with a balance of 0.0012.