20966 ÷ 88 
We want to divide 20966 by 88.

Step 1:
88 goes into 2 0 times with a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Bring next digit (0) of the dividend behind the 2 and repeat the process: 20 / 88

On to step 2:
The number 88 fits into 20 0 times, leaving a remainder of 20.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 20 leaves us with 20.
Bring next digit (9) of the dividend behind the 20 and repeat the process: 209 / 88

Moving on to step 3:
209 divided by 88 is 2 with a remainder of 33.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
The remainder is 33 after subtracting 176 from 209.
Take the next digit (6) from the dividend and append it to 33, then repeat: 336 / 88

Moving on to step 4:
88 goes into 336 3 times with a remainder of 72.
Put 3 as the next digit of the answer. 
Result so far: 23.0
If we take 264 away from 336, we end up with 72.
Append the next digit (6) from the dividend to 72 and continue with: 726 / 88

Let's proceed to step 5:
88 goes into 726 8 times with a remainder of 22.
The number 8 becomes the next digit in our result. 
Result so far: 238.0
If we take 704 away from 726, we end up with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Step 6:
220 divided by 88 is 2 with a remainder of 44.
Write down 2 as next digit of the result. 
Result so far: 238.2
Deduct 176 from 220 and we're left with 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Moving on to step 7:
88 goes into 440 5 times with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 238.25
If we take 440 away from 440, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 8:
88 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 238.25
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.

Step 9:
88 can be fit into 0 0 times, resulting in a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 238.25
Subtract 0 from 0 to 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.

In conclusion, the division gives 238.25 with a balance of 0.0.