We're dividing 348171 by 88 
We're looking to find how many times 88 goes into 348171.

On to step 1:
If we divide 3 by 88, we get 0 and a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Grab the next digit (4) from the dividend, add it to 3, then carry on: 34 / 88

Going ahead to step 2:
88 can be fit into 34 0 times, resulting in a remainder of 34.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 34 leaves us with 34.
Append the next digit (8) from the dividend to 34 and continue with: 348 / 88

Step 3:
88 goes into 348 3 times with a remainder of 84.
Use 3 as the next digit of our solution. 
Result so far: 3.0
Deduct 264 from 348 and we're left with 84.
Fetch the next digit (1) from the dividend, attach it to 84 and continue: 841 / 88

Going ahead to step 4:
88 can be fit into 841 9 times, resulting in a remainder of 49.
Use 9 as the next digit of our solution. 
Result so far: 39.0
The remainder is 49 after subtracting 792 from 841.
Take the next digit (7) from the dividend and append it to 49, then repeat: 497 / 88

Moving on to step 5:
If we divide 497 by 88, we get 5 and a remainder of 57.
The next digit of our result is 5. 
Result so far: 395.0
If we take 440 away from 497, we end up with 57.
Bring next digit (1) of the dividend behind the 57 and repeat the process: 571 / 88

Let's proceed to step 6:
88 goes into 571 6 times with a remainder of 43.
Put 6 as the next digit of the answer. 
Result so far: 3956.0
The remainder is 43 after subtracting 528 from 571.
Since there are no more digits in the dividend, we add a zero to the remainder making it 430, and continue the process.

Moving on to step 7:
The number 88 fits into 430 4 times, leaving a remainder of 78.
The next digit of our result is 4. 
Result so far: 3956.4
The remainder is 78 after subtracting 352 from 430.
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 8:
The number 88 fits into 780 8 times, leaving a remainder of 76.
Put 8 as the next digit of the answer. 
Result so far: 3956.48
The remainder is 76 after subtracting 704 from 780.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

Going ahead to step 9:
If we divide 760 by 88, we get 8 and a remainder of 56.
Use 8 as the next digit of our solution. 
Result so far: 3956.488
Subtracting 704 from 760 leaves us with 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

In conclusion, the division gives 3956.488 with a balance of 0.0056.