88973 ÷ 65 
We're looking to find how many times 65 goes into 88973.

On to step 1:
65 can be fit into 8 0 times, resulting in a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Include the next digit (8) from the dividend after 8, then repeat: 88 / 65

Let's proceed to step 2:
65 can be fit into 88 1 times, resulting in a remainder of 23.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtract 65 from 88 to get 23.
Bring next digit (9) of the dividend behind the 23 and repeat the process: 239 / 65

On to step 3:
The number 65 fits into 239 3 times, leaving a remainder of 44.
The number 3 becomes the next digit in our result. 
Result so far: 13.0
The remainder is 44 after subtracting 195 from 239.
Bring next digit (7) of the dividend behind the 44 and repeat the process: 447 / 65

Let's proceed to step 4:
When dividing 447 by 65, we get 6 with a remainder of 57.
The next digit of our result is 6. 
Result so far: 136.0
If we subtract 390 from 447, we get 57.
Take the next digit (3) from the dividend and append it to 57, then repeat: 573 / 65

Let's proceed to step 5:
If we divide 573 by 65, we get 8 and a remainder of 53.
Write down 8 as next digit of the result. 
Result so far: 1368.0
Subtract 520 from 573 to get 53.
Since there are no more digits in the dividend, we add a zero to the remainder making it 530, and continue the process.

On to step 6:
65 goes into 530 8 times with a remainder of 10.
Write down 8 as next digit of the result. 
Result so far: 1368.8
If we subtract 520 from 530, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 7:
If we divide 100 by 65, we get 1 and a remainder of 35.
The next digit of our result is 1. 
Result so far: 1368.81
Deduct 65 from 100 and we're left with 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Step 8:
When dividing 350 by 65, we get 5 with a remainder of 25.
Record the quotient 5 as the next digit in the result. 
Result so far: 1368.815
Deduct 325 from 350 and we're left with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Moving on to step 9:
The number 65 fits into 250 3 times, leaving a remainder of 55.
Put 3 as the next digit of the answer. 
Result so far: 1368.8153
The remainder is 55 after subtracting 195 from 250.
Since there are no more digits in the dividend, we add a zero to the remainder making it 550, and continue the process.

On to step 10:
65 goes into 550 8 times with a remainder of 30.
Put 8 as the next digit of the answer. 
Result so far: 1368.81538
Deduct 520 from 550 and we're left with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Going ahead to step 11:
When dividing 300 by 65, we get 4 with a remainder of 40.
Use 4 as the next digit of our solution. 
Result so far: 1368.815384
The remainder is 40 after subtracting 260 from 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Going ahead to step 12:
If we divide 400 by 65, we get 6 and a remainder of 10.
Record the quotient 6 as the next digit in the result. 
Result so far: 1368.8153846
Deduct 390 from 400 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.

Advancing to step 13:
The number 65 fits into 100 1 times, leaving a remainder of 35.
Record the quotient 1 as the next digit in the result. 
Result so far: 1368.81538461
If we subtract 65 from 100, we get 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

The final result is 1368.81538461 with a remainder of 3.5e-08.