Let's divide 54406 by 88
Let's see how many times 88 fits into 54406.

Advancing to step 1:
The number 88 fits into 5 0 times, leaving a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 5, we end up with 5.
Include the next digit (4) from the dividend after 5, then repeat: 54 / 88

Step 2:
88 can be fit into 54 0 times, resulting in a remainder of 54.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 54 after subtracting 0 from 54.
Bring next digit (4) of the dividend behind the 54 and repeat the process: 544 / 88

Advancing to step 3:
88 goes into 544 6 times with a remainder of 16.
The number 6 becomes the next digit in our result. 
Result so far: 6.0
The remainder is 16 after subtracting 528 from 544.
Grab the next digit (0) from the dividend, add it to 16, then carry on: 160 / 88

On to step 4:
When dividing 160 by 88, we get 1 with a remainder of 72.
Record the quotient 1 as the next digit in the result. 
Result so far: 61.0
The remainder is 72 after subtracting 88 from 160.
Fetch the next digit (6) from the dividend, attach it to 72 and continue: 726 / 88

Going ahead to step 5:
If we divide 726 by 88, we get 8 and a remainder of 22.
The number 8 becomes the next digit in our result. 
Result so far: 618.0
The remainder is 22 after subtracting 704 from 726.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Let's proceed to step 6:
88 can be fit into 220 2 times, resulting in a remainder of 44.
Use 2 as the next digit of our solution. 
Result so far: 618.2
Deduct 176 from 220 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.

Step 7:
440 divided by 88 is 5 with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 618.25
The remainder is 0 after subtracting 440 from 440.
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 8:
If we divide 0 by 88, we get 0 and a remainder of 0.
The next digit of our result is 0. 
Result so far: 618.25
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 9:
88 can be fit into 0 0 times, resulting in a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 618.25
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.

The quotient of the division is 618.25, and the remainder is 0.0.