28189423 divided by 88 
We want to figure out the number of times 28189423 can be divided by 88.

Let's proceed to step 1:
When dividing 2 by 88, we get 0 with a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Take the next digit (8) from the dividend and append it to 2, then repeat: 28 / 88

Moving on to step 2:
88 goes into 28 0 times with a remainder of 28.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 28 leaves us with 28.
Bring next digit (1) of the dividend behind the 28 and repeat the process: 281 / 88

Moving on to step 3:
88 goes into 281 3 times with a remainder of 17.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
If we take 264 away from 281, we end up with 17.
Fetch the next digit (8) from the dividend, attach it to 17 and continue: 178 / 88

Moving on to step 4:
178 divided by 88 is 2 with a remainder of 2.
Put 2 as the next digit of the answer. 
Result so far: 32.0
Subtract 176 from 178 to get 2.
Append the next digit (9) from the dividend to 2 and continue with: 29 / 88

Going ahead to step 5:
29 divided by 88 is 0 with a remainder of 29.
The number 0 becomes the next digit in our result. 
Result so far: 320.0
Deduct 0 from 29 and we're left with 29.
Bring next digit (4) of the dividend behind the 29 and repeat the process: 294 / 88

Step 6:
If we divide 294 by 88, we get 3 and a remainder of 30.
The number 3 becomes the next digit in our result. 
Result so far: 3203.0
The remainder is 30 after subtracting 264 from 294.
Take the next digit (2) from the dividend and append it to 30, then repeat: 302 / 88

Advancing to step 7:
88 goes into 302 3 times with a remainder of 38.
Use 3 as the next digit of our solution. 
Result so far: 32033.0
Deduct 264 from 302 and we're left with 38.
Include the next digit (3) from the dividend after 38, then repeat: 383 / 88

Let's proceed to step 8:
If we divide 383 by 88, we get 4 and a remainder of 31.
The number 4 becomes the next digit in our result. 
Result so far: 320334.0
If we subtract 352 from 383, we get 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Advancing to step 9:
If we divide 310 by 88, we get 3 and a remainder of 46.
The number 3 becomes the next digit in our result. 
Result so far: 320334.3
If we take 264 away from 310, we end up with 46.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

Advancing to step 10:
The number 88 fits into 460 5 times, leaving a remainder of 20.
Record the quotient 5 as the next digit in the result. 
Result so far: 320334.35
Subtract 440 from 460 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 11:
When dividing 200 by 88, we get 2 with a remainder of 24.
Use 2 as the next digit of our solution. 
Result so far: 320334.352
The remainder is 24 after subtracting 176 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Advancing to step 12:
88 can be fit into 240 2 times, resulting in a remainder of 64.
Record the quotient 2 as the next digit in the result. 
Result so far: 320334.3522
Subtract 176 from 240 to get 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

The final result is 320334.3522 with a remainder of 0.00064.