We divide 88816817 by 40
Our goal is to divide 88816817 by 40.

Step 1:
The number 40 fits into 8 0 times, leaving a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Take the next digit (8) from the dividend and append it to 8, then repeat: 88 / 40

Advancing to step 2:
If we divide 88 by 40, we get 2 and a remainder of 8.
Write down 2 as next digit of the result. 
Result so far: 2.0
If we subtract 80 from 88, we get 8.
Grab the next digit (8) from the dividend, add it to 8, then carry on: 88 / 40

Moving on to step 3:
If we divide 88 by 40, we get 2 and a remainder of 8.
Record the quotient 2 as the next digit in the result. 
Result so far: 22.0
The remainder is 8 after subtracting 80 from 88.
Bring next digit (1) of the dividend behind the 8 and repeat the process: 81 / 40

Let's proceed to step 4:
40 can be fit into 81 2 times, resulting in a remainder of 1.
The next digit of our result is 2. 
Result so far: 222.0
If we take 80 away from 81, we end up with 1.
Bring next digit (6) of the dividend behind the 1 and repeat the process: 16 / 40

On to step 5:
If we divide 16 by 40, we get 0 and a remainder of 16.
Write down 0 as next digit of the result. 
Result so far: 2220.0
Deduct 0 from 16 and we're left with 16.
Grab the next digit (8) from the dividend, add it to 16, then carry on: 168 / 40

Moving on to step 6:
The number 40 fits into 168 4 times, leaving a remainder of 8.
The number 4 becomes the next digit in our result. 
Result so far: 22204.0
The remainder is 8 after subtracting 160 from 168.
Bring next digit (1) of the dividend behind the 8 and repeat the process: 81 / 40

Moving on to step 7:
40 goes into 81 2 times with a remainder of 1.
The number 2 becomes the next digit in our result. 
Result so far: 222042.0
Deduct 80 from 81 and we're left with 1.
Include the next digit (7) from the dividend after 1, then repeat: 17 / 40

On to step 8:
If we divide 17 by 40, we get 0 and a remainder of 17.
Record the quotient 0 as the next digit in the result. 
Result so far: 2220420.0
Subtract 0 from 17 to get 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Going ahead to step 9:
When dividing 170 by 40, we get 4 with a remainder of 10.
Put 4 as the next digit of the answer. 
Result so far: 2220420.4
Deduct 160 from 170 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 10:
100 divided by 40 is 2 with a remainder of 20.
Use 2 as the next digit of our solution. 
Result so far: 2220420.42
If we take 80 away from 100, we end up with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 11:
200 divided by 40 is 5 with a remainder of 0.
The next digit of our result is 5. 
Result so far: 2220420.425
If we subtract 200 from 200, 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.

Going ahead to step 12:
40 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 2220420.425
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Advancing to step 13:
If we divide 0 by 40, we get 0 and a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 2220420.425
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

After the division, we end up with 2220420.425 and a remainder of 0.0.