We look at the division of 399403 by 88 
We want to figure out the number of times 399403 can be divided by 88.

Going ahead to step 1:
The number 88 fits into 3 0 times, leaving a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Include the next digit (9) from the dividend after 3, then repeat: 39 / 88

Step 2:
The number 88 fits into 39 0 times, leaving a remainder of 39.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 39 and we're left with 39.
Include the next digit (9) from the dividend after 39, then repeat: 399 / 88

Step 3:
When dividing 399 by 88, we get 4 with a remainder of 47.
The next digit of our result is 4. 
Result so far: 4.0
Deduct 352 from 399 and we're left with 47.
Take the next digit (4) from the dividend and append it to 47, then repeat: 474 / 88

On to step 4:
88 can be fit into 474 5 times, resulting in a remainder of 34.
Use 5 as the next digit of our solution. 
Result so far: 45.0
Subtract 440 from 474 to get 34.
Append the next digit (0) from the dividend to 34 and continue with: 340 / 88

Advancing to step 5:
If we divide 340 by 88, we get 3 and a remainder of 76.
Write down 3 as next digit of the result. 
Result so far: 453.0
Subtracting 264 from 340 leaves us with 76.
Include the next digit (3) from the dividend after 76, then repeat: 763 / 88

Advancing to step 6:
If we divide 763 by 88, we get 8 and a remainder of 59.
The next digit of our result is 8. 
Result so far: 4538.0
If we take 704 away from 763, we end up with 59.
Since there are no more digits in the dividend, we add a zero to the remainder making it 590, and continue the process.

Advancing to step 7:
88 goes into 590 6 times with a remainder of 62.
Write down 6 as next digit of the result. 
Result so far: 4538.6
Deduct 528 from 590 and we're left with 62.
Since there are no more digits in the dividend, we add a zero to the remainder making it 620, and continue the process.

Moving on to step 8:
When dividing 620 by 88, we get 7 with a remainder of 4.
Put 7 as the next digit of the answer. 
Result so far: 4538.67
If we take 616 away from 620, we end up with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Going ahead to step 9:
88 can be fit into 40 0 times, resulting in a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 4538.67
If we subtract 0 from 40, we get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Advancing to step 10:
88 can be fit into 400 4 times, resulting in a remainder of 48.
The number 4 becomes the next digit in our result. 
Result so far: 4538.6704
If we subtract 352 from 400, we get 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

On to step 11:
480 divided by 88 is 5 with a remainder of 40.
Record the quotient 5 as the next digit in the result. 
Result so far: 4538.67045
If we subtract 440 from 480, we get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

On to step 12:
If we divide 400 by 88, we get 4 and a remainder of 48.
Put 4 as the next digit of the answer. 
Result so far: 4538.670454
Subtract 352 from 400 to get 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Moving on to step 13:
88 goes into 480 5 times with a remainder of 40.
The number 5 becomes the next digit in our result. 
Result so far: 4538.6704545
Deduct 440 from 480 and we're left with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

On to step 14:
The number 88 fits into 400 4 times, leaving a remainder of 48.
Write down 4 as next digit of the result. 
Result so far: 4538.67045454
If we subtract 352 from 400, we get 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

In conclusion, the division gives 4538.67045454 with a balance of 4.8e-08.