We're dividing 72326 by 88 
We want to divide 72326 by 88.

On to step 1:
When dividing 7 by 88, we get 0 with a remainder of 7.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 7, we end up with 7.
Grab the next digit (2) from the dividend, add it to 7, then carry on: 72 / 88

On to step 2:
When dividing 72 by 88, we get 0 with a remainder of 72.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 72 to get 72.
Bring next digit (3) of the dividend behind the 72 and repeat the process: 723 / 88

Going ahead to step 3:
The number 88 fits into 723 8 times, leaving a remainder of 19.
Put 8 as the next digit of the answer. 
Result so far: 8.0
The remainder is 19 after subtracting 704 from 723.
Grab the next digit (2) from the dividend, add it to 19, then carry on: 192 / 88

Advancing to step 4:
88 can be fit into 192 2 times, resulting in a remainder of 16.
The next digit of our result is 2. 
Result so far: 82.0
Subtract 176 from 192 to get 16.
Take the next digit (6) from the dividend and append it to 16, then repeat: 166 / 88

On to step 5:
166 divided by 88 is 1 with a remainder of 78.
The next digit of our result is 1. 
Result so far: 821.0
If we subtract 88 from 166, we get 78.
Since there are no more digits in the dividend, we add a zero to the remainder making it 780, and continue the process.

On to step 6:
If we divide 780 by 88, we get 8 and a remainder of 76.
Write down 8 as next digit of the result. 
Result so far: 821.8
Deduct 704 from 780 and we're left 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.

Let's proceed to step 7:
88 goes into 760 8 times with a remainder of 56.
Put 8 as the next digit of the answer. 
Result so far: 821.88
The remainder is 56 after subtracting 704 from 760.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

After the division, we end up with 821.88 and a remainder of 0.056.