We divide 439712 by 88
We want to figure out the number of times 439712 can be divided by 88.

Step 1:
When dividing 4 by 88, we get 0 with a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Include the next digit (3) from the dividend after 4, then repeat: 43 / 88

Step 2:
43 divided by 88 is 0 with a remainder of 43.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 43 after subtracting 0 from 43.
Fetch the next digit (9) from the dividend, attach it to 43 and continue: 439 / 88

On to step 3:
When dividing 439 by 88, we get 4 with a remainder of 87.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
If we take 352 away from 439, we end up with 87.
Bring next digit (7) of the dividend behind the 87 and repeat the process: 877 / 88

Going ahead to step 4:
When dividing 877 by 88, we get 9 with a remainder of 85.
Put 9 as the next digit of the answer. 
Result so far: 49.0
Deduct 792 from 877 and we're left with 85.
Grab the next digit (1) from the dividend, add it to 85, then carry on: 851 / 88

Let's proceed to step 5:
When dividing 851 by 88, we get 9 with a remainder of 59.
Use 9 as the next digit of our solution. 
Result so far: 499.0
If we take 792 away from 851, we end up with 59.
Bring next digit (2) of the dividend behind the 59 and repeat the process: 592 / 88

On to step 6:
If we divide 592 by 88, we get 6 and a remainder of 64.
Write down 6 as next digit of the result. 
Result so far: 4996.0
The remainder is 64 after subtracting 528 from 592.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

On to step 7:
640 divided by 88 is 7 with a remainder of 24.
The next digit of our result is 7. 
Result so far: 4996.7
Subtract 616 from 640 to get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Moving on to step 8:
88 goes into 240 2 times with a remainder of 64.
The next digit of our result is 2. 
Result so far: 4996.72
If we take 176 away from 240, we end up 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.

Going ahead to step 9:
When dividing 640 by 88, we get 7 with a remainder of 24.
Record the quotient 7 as the next digit in the result. 
Result so far: 4996.727
Subtract 616 from 640 to get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

On to step 10:
88 can be fit into 240 2 times, resulting in a remainder of 64.
Put 2 as the next digit of the answer. 
Result so far: 4996.7272
The remainder is 64 after subtracting 176 from 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Step 11:
640 divided by 88 is 7 with a remainder of 24.
The next digit of our result is 7. 
Result so far: 4996.72727
Subtract 616 from 640 to get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Let's proceed to step 12:
If we divide 240 by 88, we get 2 and a remainder of 64.
Use 2 as the next digit of our solution. 
Result so far: 4996.727272
Subtracting 176 from 240 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.

Step 13:
640 divided by 88 is 7 with a remainder of 24.
Put 7 as the next digit of the answer. 
Result so far: 4996.7272727
Deduct 616 from 640 and we're left with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Step 14:
240 divided by 88 is 2 with a remainder of 64.
Write down 2 as next digit of the result. 
Result so far: 4996.72727272
If we take 176 away from 240, we end up 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.

The final result is 4996.72727272 with a remainder of 6.4e-08.