88197220 ÷ 427 
Our goal is to divide 88197220 by 427.

Moving on to step 1:
If we divide 8 by 427, we get 0 and a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Take the next digit (8) from the dividend and append it to 8, then repeat: 88 / 427

Let's proceed to step 2:
88 divided by 427 is 0 with a remainder of 88.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 88 leaves us with 88.
Grab the next digit (1) from the dividend, add it to 88, then carry on: 881 / 427

Let's proceed to step 3:
427 can be fit into 881 2 times, resulting in a remainder of 27.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
If we subtract 854 from 881, we get 27.
Grab the next digit (9) from the dividend, add it to 27, then carry on: 279 / 427

Going ahead to step 4:
427 goes into 279 0 times with a remainder of 279.
Use 0 as the next digit of our solution. 
Result so far: 20.0
Deduct 0 from 279 and we're left with 279.
Grab the next digit (7) from the dividend, add it to 279, then carry on: 2797 / 427

Going ahead to step 5:
2797 divided by 427 is 6 with a remainder of 235.
The next digit of our result is 6. 
Result so far: 206.0
Subtract 2562 from 2797 to get 235.
Append the next digit (2) from the dividend to 235 and continue with: 2352 / 427

On to step 6:
2352 divided by 427 is 5 with a remainder of 217.
Write down 5 as next digit of the result. 
Result so far: 2065.0
The remainder is 217 after subtracting 2135 from 2352.
Include the next digit (2) from the dividend after 217, then repeat: 2172 / 427

Advancing to step 7:
427 can be fit into 2172 5 times, resulting in a remainder of 37.
The next digit of our result is 5. 
Result so far: 20655.0
If we take 2135 away from 2172, we end up with 37.
Append the next digit (0) from the dividend to 37 and continue with: 370 / 427

Advancing to step 8:
370 divided by 427 is 0 with a remainder of 370.
Put 0 as the next digit of the answer. 
Result so far: 206550.0
Deduct 0 from 370 and we're left with 370.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3700, and continue the process.

Step 9:
3700 divided by 427 is 8 with a remainder of 284.
The next digit of our result is 8. 
Result so far: 206550.8
Subtracting 3416 from 3700 leaves us with 284.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2840, and continue the process.

Going ahead to step 10:
When dividing 2840 by 427, we get 6 with a remainder of 278.
The number 6 becomes the next digit in our result. 
Result so far: 206550.86
If we subtract 2562 from 2840, we get 278.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2780, and continue the process.

Going ahead to step 11:
2780 divided by 427 is 6 with a remainder of 218.
Record the quotient 6 as the next digit in the result. 
Result so far: 206550.866
Subtracting 2562 from 2780 leaves us with 218.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2180, and continue the process.

Our division results in 206550.866 with a remaining 0.0218.