We divide 88314721 by 427
We want to divide 88314721 by 427.

Moving on to step 1:
427 can be fit into 8 0 times, resulting in a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Include the next digit (8) from the dividend after 8, then repeat: 88 / 427

Let's proceed to step 2:
88 divided by 427 is 0 with a remainder of 88.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 88 and we're left with 88.
Take the next digit (3) from the dividend and append it to 88, then repeat: 883 / 427

Going ahead to step 3:
427 goes into 883 2 times with a remainder of 29.
The next digit of our result is 2. 
Result so far: 2.0
If we subtract 854 from 883, we get 29.
Fetch the next digit (1) from the dividend, attach it to 29 and continue: 291 / 427

Going ahead to step 4:
If we divide 291 by 427, we get 0 and a remainder of 291.
Record the quotient 0 as the next digit in the result. 
Result so far: 20.0
Deduct 0 from 291 and we're left with 291.
Take the next digit (4) from the dividend and append it to 291, then repeat: 2914 / 427

Moving on to step 5:
If we divide 2914 by 427, we get 6 and a remainder of 352.
The next digit of our result is 6. 
Result so far: 206.0
Subtracting 2562 from 2914 leaves us with 352.
Include the next digit (7) from the dividend after 352, then repeat: 3527 / 427

Advancing to step 6:
When dividing 3527 by 427, we get 8 with a remainder of 111.
The number 8 becomes the next digit in our result. 
Result so far: 2068.0
If we take 3416 away from 3527, we end up with 111.
Include the next digit (2) from the dividend after 111, then repeat: 1112 / 427

Advancing to step 7:
When dividing 1112 by 427, we get 2 with a remainder of 258.
Put 2 as the next digit of the answer. 
Result so far: 20682.0
Deduct 854 from 1112 and we're left with 258.
Grab the next digit (1) from the dividend, add it to 258, then carry on: 2581 / 427

Step 8:
2581 divided by 427 is 6 with a remainder of 19.
Record the quotient 6 as the next digit in the result. 
Result so far: 206826.0
Deduct 2562 from 2581 and we're left with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Let's proceed to step 9:
190 divided by 427 is 0 with a remainder of 190.
The number 0 becomes the next digit in our result. 
Result so far: 206826.0
Subtract 0 from 190 to get 190.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1900, and continue the process.

Moving on to step 10:
If we divide 1900 by 427, we get 4 and a remainder of 192.
Write down 4 as next digit of the result. 
Result so far: 206826.04
If we take 1708 away from 1900, we end up with 192.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1920, and continue the process.

Moving on to step 11:
427 goes into 1920 4 times with a remainder of 212.
Write down 4 as next digit of the result. 
Result so far: 206826.044
Subtracting 1708 from 1920 leaves us with 212.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2120, and continue the process.

Our division results in 206826.044 with a remaining 0.0212.