We look at the division of 70888378 by 440 
We're looking to find how many times 440 goes into 70888378.

Going ahead to step 1:
440 can be fit into 7 0 times, resulting in a remainder of 7.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 7 after subtracting 0 from 7.
Bring next digit (0) of the dividend behind the 7 and repeat the process: 70 / 440

Moving on to step 2:
When dividing 70 by 440, we get 0 with a remainder of 70.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 70, we get 70.
Include the next digit (8) from the dividend after 70, then repeat: 708 / 440

Let's proceed to step 3:
When dividing 708 by 440, we get 1 with a remainder of 268.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
The remainder is 268 after subtracting 440 from 708.
Take the next digit (8) from the dividend and append it to 268, then repeat: 2688 / 440

Let's proceed to step 4:
2688 divided by 440 is 6 with a remainder of 48.
The next digit of our result is 6. 
Result so far: 16.0
The remainder is 48 after subtracting 2640 from 2688.
Include the next digit (8) from the dividend after 48, then repeat: 488 / 440

Going ahead to step 5:
If we divide 488 by 440, we get 1 and a remainder of 48.
The number 1 becomes the next digit in our result. 
Result so far: 161.0
The remainder is 48 after subtracting 440 from 488.
Fetch the next digit (3) from the dividend, attach it to 48 and continue: 483 / 440

Step 6:
If we divide 483 by 440, we get 1 and a remainder of 43.
Write down 1 as next digit of the result. 
Result so far: 1611.0
Subtract 440 from 483 to get 43.
Bring next digit (7) of the dividend behind the 43 and repeat the process: 437 / 440

Advancing to step 7:
The number 440 fits into 437 0 times, leaving a remainder of 437.
The number 0 becomes the next digit in our result. 
Result so far: 16110.0
The remainder is 437 after subtracting 0 from 437.
Append the next digit (8) from the dividend to 437 and continue with: 4378 / 440

Step 8:
440 goes into 4378 9 times with a remainder of 418.
Put 9 as the next digit of the answer. 
Result so far: 161109.0
If we subtract 3960 from 4378, we get 418.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4180, and continue the process.

On to step 9:
440 goes into 4180 9 times with a remainder of 220.
The next digit of our result is 9. 
Result so far: 161109.9
Subtracting 3960 from 4180 leaves us with 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

Advancing to step 10:
440 can be fit into 2200 5 times, resulting in a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 161109.95
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.

Moving on to step 11:
440 can be fit into 0 0 times, resulting in a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 161109.95
Deduct 0 from 0 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.

Moving on to step 12:
440 can be fit into 0 0 times, resulting in a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 161109.95
If we subtract 0 from 0, we get 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 161109.95 with a remainder of 0.0.