88440522 divided by 39 
Our goal is to divide 88440522 by 39.

Step 1:
When dividing 8 by 39, we get 0 with a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Include the next digit (8) from the dividend after 8, then repeat: 88 / 39

On to step 2:
39 can be fit into 88 2 times, resulting in a remainder of 10.
The next digit of our result is 2. 
Result so far: 2.0
If we take 78 away from 88, we end up with 10.
Bring next digit (4) of the dividend behind the 10 and repeat the process: 104 / 39

Going ahead to step 3:
39 goes into 104 2 times with a remainder of 26.
Record the quotient 2 as the next digit in the result. 
Result so far: 22.0
Deduct 78 from 104 and we're left with 26.
Append the next digit (4) from the dividend to 26 and continue with: 264 / 39

Moving on to step 4:
39 can be fit into 264 6 times, resulting in a remainder of 30.
Use 6 as the next digit of our solution. 
Result so far: 226.0
Deduct 234 from 264 and we're left with 30.
Bring next digit (0) of the dividend behind the 30 and repeat the process: 300 / 39

Step 5:
When dividing 300 by 39, we get 7 with a remainder of 27.
Write down 7 as next digit of the result. 
Result so far: 2267.0
Subtract 273 from 300 to get 27.
Take the next digit (5) from the dividend and append it to 27, then repeat: 275 / 39

Moving on to step 6:
39 goes into 275 7 times with a remainder of 2.
Put 7 as the next digit of the answer. 
Result so far: 22677.0
If we take 273 away from 275, we end up with 2.
Take the next digit (2) from the dividend and append it to 2, then repeat: 22 / 39

Moving on to step 7:
39 can be fit into 22 0 times, resulting in a remainder of 22.
Record the quotient 0 as the next digit in the result. 
Result so far: 226770.0
Deduct 0 from 22 and we're left with 22.
Grab the next digit (2) from the dividend, add it to 22, then carry on: 222 / 39

Step 8:
The number 39 fits into 222 5 times, leaving a remainder of 27.
Put 5 as the next digit of the answer. 
Result so far: 2267705.0
If we subtract 195 from 222, we get 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Going ahead to step 9:
When dividing 270 by 39, we get 6 with a remainder of 36.
Record the quotient 6 as the next digit in the result. 
Result so far: 2267705.6
Subtracting 234 from 270 leaves us with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

On to step 10:
39 goes into 360 9 times with a remainder of 9.
The number 9 becomes the next digit in our result. 
Result so far: 2267705.69
The remainder is 9 after subtracting 351 from 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Let's proceed to step 11:
39 can be fit into 90 2 times, resulting in a remainder of 12.
The next digit of our result is 2. 
Result so far: 2267705.692
If we subtract 78 from 90, we get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Going ahead to step 12:
39 can be fit into 120 3 times, resulting in a remainder of 3.
The number 3 becomes the next digit in our result. 
Result so far: 2267705.6923
Deduct 117 from 120 and we're left with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Let's proceed to step 13:
30 divided by 39 is 0 with a remainder of 30.
Write down 0 as next digit of the result. 
Result so far: 2267705.6923
The remainder is 30 after subtracting 0 from 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Advancing to step 14:
If we divide 300 by 39, we get 7 and a remainder of 27.
Use 7 as the next digit of our solution. 
Result so far: 2267705.692307
The remainder is 27 after subtracting 273 from 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

On to step 15:
270 divided by 39 is 6 with a remainder of 36.
Record the quotient 6 as the next digit in the result. 
Result so far: 2267705.6923076
Subtracting 234 from 270 leaves us with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Advancing to step 16:
39 goes into 360 9 times with a remainder of 9.
The next digit of our result is 9. 
Result so far: 2267705.69230769
If we take 351 away from 360, we end up with 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

The final outcome is 2267705.69230769, with a leftover of 9e-09.