We look at the division of 88861288 by 540 
We're looking to find how many times 540 goes into 88861288.

Advancing to step 1:
540 goes into 8 0 times with a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Fetch the next digit (8) from the dividend, attach it to 8 and continue: 88 / 540

Advancing to step 2:
540 goes into 88 0 times with a remainder of 88.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 88, we get 88.
Include the next digit (8) from the dividend after 88, then repeat: 888 / 540

Step 3:
If we divide 888 by 540, we get 1 and a remainder of 348.
The next digit of our result is 1. 
Result so far: 1.0
The remainder is 348 after subtracting 540 from 888.
Fetch the next digit (6) from the dividend, attach it to 348 and continue: 3486 / 540

Advancing to step 4:
540 can be fit into 3486 6 times, resulting in a remainder of 246.
Record the quotient 6 as the next digit in the result. 
Result so far: 16.0
Subtract 3240 from 3486 to get 246.
Bring next digit (1) of the dividend behind the 246 and repeat the process: 2461 / 540

Moving on to step 5:
When dividing 2461 by 540, we get 4 with a remainder of 301.
The next digit of our result is 4. 
Result so far: 164.0
Subtract 2160 from 2461 to get 301.
Grab the next digit (2) from the dividend, add it to 301, then carry on: 3012 / 540

Going ahead to step 6:
540 can be fit into 3012 5 times, resulting in a remainder of 312.
Use 5 as the next digit of our solution. 
Result so far: 1645.0
Subtract 2700 from 3012 to get 312.
Bring next digit (8) of the dividend behind the 312 and repeat the process: 3128 / 540

Going ahead to step 7:
If we divide 3128 by 540, we get 5 and a remainder of 428.
Record the quotient 5 as the next digit in the result. 
Result so far: 16455.0
The remainder is 428 after subtracting 2700 from 3128.
Include the next digit (8) from the dividend after 428, then repeat: 4288 / 540

Moving on to step 8:
540 goes into 4288 7 times with a remainder of 508.
Write down 7 as next digit of the result. 
Result so far: 164557.0
Subtracting 3780 from 4288 leaves us with 508.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5080, and continue the process.

Advancing to step 9:
540 goes into 5080 9 times with a remainder of 220.
The next digit of our result is 9. 
Result so far: 164557.9
If we take 4860 away from 5080, we end up with 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

Moving on to step 10:
540 can be fit into 2200 4 times, resulting in a remainder of 40.
The next digit of our result is 4. 
Result so far: 164557.94
Subtracting 2160 from 2200 leaves us 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.

Moving on to step 11:
If we divide 400 by 540, we get 0 and a remainder of 400.
Use 0 as the next digit of our solution. 
Result so far: 164557.94
Subtracting 0 from 400 leaves us with 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4000, and continue the process.

Let's proceed to step 12:
When dividing 4000 by 540, we get 7 with a remainder of 220.
Put 7 as the next digit of the answer. 
Result so far: 164557.9407
Subtracting 3780 from 4000 leaves us with 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

Step 13:
When dividing 2200 by 540, we get 4 with a remainder of 40.
Write down 4 as next digit of the result. 
Result so far: 164557.94074
The remainder is 40 after subtracting 2160 from 2200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Going ahead to step 14:
540 goes into 400 0 times with a remainder of 400.
Write down 0 as next digit of the result. 
Result so far: 164557.94074
Subtract 0 from 400 to get 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4000, and continue the process.

Moving on to step 15:
If we divide 4000 by 540, we get 7 and a remainder of 220.
Record the quotient 7 as the next digit in the result. 
Result so far: 164557.9407407
Subtracting 3780 from 4000 leaves us with 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

Advancing to step 16:
The number 540 fits into 2200 4 times, leaving a remainder of 40.
Use 4 as the next digit of our solution. 
Result so far: 164557.94074074
If we take 2160 away from 2200, we end up 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.

In conclusion, the division gives 164557.94074074 with a balance of 4e-08.