We're dividing 72766 by 88 
We want to figure out the number of times 72766 can be divided by 88.

Moving on to step 1:
88 can be fit into 7 0 times, resulting in a remainder of 7.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 7 to get 7.
Append the next digit (2) from the dividend to 7 and continue with: 72 / 88

Advancing to step 2:
If we divide 72 by 88, we get 0 and a remainder of 72.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 72, we end up with 72.
Bring next digit (7) of the dividend behind the 72 and repeat the process: 727 / 88

Advancing to step 3:
727 divided by 88 is 8 with a remainder of 23.
The number 8 becomes the next digit in our result. 
Result so far: 8.0
Subtract 704 from 727 to get 23.
Grab the next digit (6) from the dividend, add it to 23, then carry on: 236 / 88

Let's proceed to step 4:
If we divide 236 by 88, we get 2 and a remainder of 60.
The next digit of our result is 2. 
Result so far: 82.0
Subtract 176 from 236 to get 60.
Take the next digit (6) from the dividend and append it to 60, then repeat: 606 / 88

Let's proceed to step 5:
88 goes into 606 6 times with a remainder of 78.
Write down 6 as next digit of the result. 
Result so far: 826.0
The remainder is 78 after subtracting 528 from 606.
Since there are no more digits in the dividend, we add a zero to the remainder making it 780, and continue the process.

On to step 6:
88 can be fit into 780 8 times, resulting in a remainder of 76.
Record the quotient 8 as the next digit in the result. 
Result so far: 826.8
Deduct 704 from 780 and we're left with 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

Let's proceed to step 7:
When dividing 760 by 88, we get 8 with a remainder of 56.
Use 8 as the next digit of our solution. 
Result so far: 826.88
The remainder is 56 after subtracting 704 from 760.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Our division results in 826.88 with a remaining 0.056.