88274437 ÷ 400 
We're looking to find how many times 400 goes into 88274437.

Let's proceed to step 1:
When dividing 8 by 400, we get 0 with a remainder of 8.
Put 0 as the next digit of the answer. 
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 / 400

Advancing to step 2:
400 can be fit into 88 0 times, resulting in a remainder of 88.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 88 and we're left with 88.
Append the next digit (2) from the dividend to 88 and continue with: 882 / 400

Step 3:
If we divide 882 by 400, we get 2 and a remainder of 82.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Subtract 800 from 882 to get 82.
Take the next digit (7) from the dividend and append it to 82, then repeat: 827 / 400

Let's proceed to step 4:
If we divide 827 by 400, we get 2 and a remainder of 27.
Write down 2 as next digit of the result. 
Result so far: 22.0
Deduct 800 from 827 and we're left with 27.
Include the next digit (4) from the dividend after 27, then repeat: 274 / 400

On to step 5:
The number 400 fits into 274 0 times, leaving a remainder of 274.
Record the quotient 0 as the next digit in the result. 
Result so far: 220.0
If we take 0 away from 274, we end up with 274.
Take the next digit (4) from the dividend and append it to 274, then repeat: 2744 / 400

Moving on to step 6:
2744 divided by 400 is 6 with a remainder of 344.
The next digit of our result is 6. 
Result so far: 2206.0
The remainder is 344 after subtracting 2400 from 2744.
Fetch the next digit (3) from the dividend, attach it to 344 and continue: 3443 / 400

Going ahead to step 7:
400 can be fit into 3443 8 times, resulting in a remainder of 243.
Write down 8 as next digit of the result. 
Result so far: 22068.0
Subtracting 3200 from 3443 leaves us with 243.
Append the next digit (7) from the dividend to 243 and continue with: 2437 / 400

Let's proceed to step 8:
If we divide 2437 by 400, we get 6 and a remainder of 37.
Record the quotient 6 as the next digit in the result. 
Result so far: 220686.0
Subtracting 2400 from 2437 leaves us with 37.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

Advancing to step 9:
If we divide 370 by 400, we get 0 and a remainder of 370.
Record the quotient 0 as the next digit in the result. 
Result so far: 220686.0
The remainder is 370 after subtracting 0 from 370.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3700, and continue the process.

Going ahead to step 10:
400 goes into 3700 9 times with a remainder of 100.
Use 9 as the next digit of our solution. 
Result so far: 220686.09
The remainder is 100 after subtracting 3600 from 3700.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

Advancing to step 11:
When dividing 1000 by 400, we get 2 with a remainder of 200.
The next digit of our result is 2. 
Result so far: 220686.092
Deduct 800 from 1000 and we're left with 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

Advancing to step 12:
400 goes into 2000 5 times with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 220686.0925
Deduct 2000 from 2000 and we're left 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.

Advancing to step 13:
If we divide 0 by 400, we get 0 and a remainder of 0.
The next digit of our result is 0. 
Result so far: 220686.0925
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.

On to step 14:
The number 400 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 220686.0925
Subtracting 0 from 0 leaves us 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.

In conclusion, the division gives 220686.0925 with a balance of 0.0.