We look at the division of 88105 by 40 
Let's see how many times 40 fits into 88105.

Going ahead to step 1:
40 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.
Append the next digit (8) from the dividend to 8 and continue with: 88 / 40

Advancing to step 2:
40 can be fit into 88 2 times, resulting in a remainder of 8.
Write down 2 as next digit of the result. 
Result so far: 2.0
Subtracting 80 from 88 leaves us with 8.
Take the next digit (1) from the dividend and append it to 8, then repeat: 81 / 40

Advancing to step 3:
81 divided by 40 is 2 with a remainder of 1.
The number 2 becomes the next digit in our result. 
Result so far: 22.0
The remainder is 1 after subtracting 80 from 81.
Include the next digit (0) from the dividend after 1, then repeat: 10 / 40

Let's proceed to step 4:
If we divide 10 by 40, we get 0 and a remainder of 10.
Record the quotient 0 as the next digit in the result. 
Result so far: 220.0
If we subtract 0 from 10, we get 10.
Take the next digit (5) from the dividend and append it to 10, then repeat: 105 / 40

Advancing to step 5:
105 divided by 40 is 2 with a remainder of 25.
The number 2 becomes the next digit in our result. 
Result so far: 2202.0
If we subtract 80 from 105, we get 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Advancing to step 6:
If we divide 250 by 40, we get 6 and a remainder of 10.
The next digit of our result is 6. 
Result so far: 2202.6
Subtracting 240 from 250 leaves us 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.

Going ahead to step 7:
If we divide 100 by 40, we get 2 and a remainder of 20.
Record the quotient 2 as the next digit in the result. 
Result so far: 2202.62
If we subtract 80 from 100, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 8:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 2202.625
Subtracting 200 from 200 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.

Step 9:
When dividing 0 by 40, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 2202.625
Deduct 0 from 0 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 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 2202.625
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.

The final outcome is 2202.625, with a leftover of 0.0.