We look at the division of 276738 by 88 
We want to figure out the number of times 276738 can be divided by 88.

On to step 1:
2 divided by 88 is 0 with a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Take the next digit (7) from the dividend and append it to 2, then repeat: 27 / 88

On to step 2:
27 divided by 88 is 0 with a remainder of 27.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 27 leaves us with 27.
Take the next digit (6) from the dividend and append it to 27, then repeat: 276 / 88

Going ahead to step 3:
If we divide 276 by 88, we get 3 and a remainder of 12.
Use 3 as the next digit of our solution. 
Result so far: 3.0
Deduct 264 from 276 and we're left with 12.
Fetch the next digit (7) from the dividend, attach it to 12 and continue: 127 / 88

Going ahead to step 4:
When dividing 127 by 88, we get 1 with a remainder of 39.
The number 1 becomes the next digit in our result. 
Result so far: 31.0
Subtracting 88 from 127 leaves us with 39.
Grab the next digit (3) from the dividend, add it to 39, then carry on: 393 / 88

Advancing to step 5:
The number 88 fits into 393 4 times, leaving a remainder of 41.
The next digit of our result is 4. 
Result so far: 314.0
Deduct 352 from 393 and we're left with 41.
Take the next digit (8) from the dividend and append it to 41, then repeat: 418 / 88

On to step 6:
The number 88 fits into 418 4 times, leaving a remainder of 66.
Record the quotient 4 as the next digit in the result. 
Result so far: 3144.0
If we subtract 352 from 418, we get 66.
Since there are no more digits in the dividend, we add a zero to the remainder making it 660, and continue the process.

Advancing to step 7:
The number 88 fits into 660 7 times, leaving a remainder of 44.
Use 7 as the next digit of our solution. 
Result so far: 3144.7
Deduct 616 from 660 and we're left with 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Moving on to step 8:
If we divide 440 by 88, we get 5 and a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 3144.75
Subtract 440 from 440 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.

Advancing to step 9:
If we divide 0 by 88, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 3144.75
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.

Step 10:
88 can be fit into 0 0 times, resulting in a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 3144.75
If we take 0 away from 0, we end up 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 3144.75 with a balance of 0.0.