We're dividing 88491701 by 3 
Let's see how many times 3 fits into 88491701.

Advancing to step 1:
When dividing 8 by 3, we get 2 with a remainder of 2.
Put 2 as the next digit of the answer. 
Result so far: 2.0
If we subtract 6 from 8, we get 2.
Include the next digit (8) from the dividend after 2, then repeat: 28 / 3

Moving on to step 2:
If we divide 28 by 3, we get 9 and a remainder of 1.
Put 9 as the next digit of the answer. 
Result so far: 29.0
If we subtract 27 from 28, we get 1.
Include the next digit (4) from the dividend after 1, then repeat: 14 / 3

On to step 3:
14 divided by 3 is 4 with a remainder of 2.
The number 4 becomes the next digit in our result. 
Result so far: 294.0
If we take 12 away from 14, we end up with 2.
Include the next digit (9) from the dividend after 2, then repeat: 29 / 3

Moving on to step 4:
3 can be fit into 29 9 times, resulting in a remainder of 2.
Write down 9 as next digit of the result. 
Result so far: 2949.0
If we take 27 away from 29, we end up with 2.
Fetch the next digit (1) from the dividend, attach it to 2 and continue: 21 / 3

Going ahead to step 5:
21 divided by 3 is 7 with a remainder of 0.
Record the quotient 7 as the next digit in the result. 
Result so far: 29497.0
Deduct 21 from 21 and we're left with 0.
Include the next digit (7) from the dividend after 0, then repeat: 7 / 3

Let's proceed to step 6:
3 goes into 7 2 times with a remainder of 1.
Use 2 as the next digit of our solution. 
Result so far: 294972.0
Subtract 6 from 7 to get 1.
Fetch the next digit (0) from the dividend, attach it to 1 and continue: 10 / 3

Advancing to step 7:
3 goes into 10 3 times with a remainder of 1.
Use 3 as the next digit of our solution. 
Result so far: 2949723.0
Subtract 9 from 10 to get 1.
Bring next digit (1) of the dividend behind the 1 and repeat the process: 11 / 3

Going ahead to step 8:
When dividing 11 by 3, we get 3 with a remainder of 2.
Record the quotient 3 as the next digit in the result. 
Result so far: 29497233.0
If we take 9 away from 11, we end up with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Advancing to step 9:
If we divide 20 by 3, we get 6 and a remainder of 2.
The number 6 becomes the next digit in our result. 
Result so far: 29497233.6
Deduct 18 from 20 and we're left with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Advancing to step 10:
3 goes into 20 6 times with a remainder of 2.
Put 6 as the next digit of the answer. 
Result so far: 29497233.66
If we take 18 away from 20, we end up with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

After the division, we end up with 29497233.66 and a remainder of 0.002.