233961 ÷ 88 
We're looking to find how many times 88 goes into 233961.

On to step 1:
When dividing 2 by 88, we get 0 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.
Include the next digit (3) from the dividend after 2, then repeat: 23 / 88

Moving on to step 2:
The number 88 fits into 23 0 times, leaving a remainder of 23.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 23 and we're left with 23.
Grab the next digit (3) from the dividend, add it to 23, then carry on: 233 / 88

Step 3:
If we divide 233 by 88, we get 2 and a remainder of 57.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
The remainder is 57 after subtracting 176 from 233.
Take the next digit (9) from the dividend and append it to 57, then repeat: 579 / 88

Going ahead to step 4:
If we divide 579 by 88, we get 6 and a remainder of 51.
The next digit of our result is 6. 
Result so far: 26.0
If we subtract 528 from 579, we get 51.
Take the next digit (6) from the dividend and append it to 51, then repeat: 516 / 88

Moving on to step 5:
516 divided by 88 is 5 with a remainder of 76.
The next digit of our result is 5. 
Result so far: 265.0
Subtract 440 from 516 to get 76.
Append the next digit (1) from the dividend to 76 and continue with: 761 / 88

Going ahead to step 6:
The number 88 fits into 761 8 times, leaving a remainder of 57.
Write down 8 as next digit of the result. 
Result so far: 2658.0
If we subtract 704 from 761, we get 57.
Since there are no more digits in the dividend, we add a zero to the remainder making it 570, and continue the process.

Moving on to step 7:
If we divide 570 by 88, we get 6 and a remainder of 42.
Put 6 as the next digit of the answer. 
Result so far: 2658.6
Subtract 528 from 570 to get 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Moving on to step 8:
When dividing 420 by 88, we get 4 with a remainder of 68.
Record the quotient 4 as the next digit in the result. 
Result so far: 2658.64
Subtract 352 from 420 to get 68.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

Advancing to step 9:
The number 88 fits into 680 7 times, leaving a remainder of 64.
Write down 7 as next digit of the result. 
Result so far: 2658.647
Subtracting 616 from 680 leaves us with 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Moving on to step 10:
When dividing 640 by 88, we get 7 with a remainder of 24.
The number 7 becomes the next digit in our result. 
Result so far: 2658.6477
The remainder is 24 after subtracting 616 from 640.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Our division results in 2658.6477 with a remaining 0.00024.