88316985 ÷ 426 
We want to divide 88316985 by 426.

On to step 1:
If we divide 8 by 426, we get 0 and a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Append the next digit (8) from the dividend to 8 and continue with: 88 / 426

Let's proceed to step 2:
The number 426 fits into 88 0 times, leaving 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.
Append the next digit (3) from the dividend to 88 and continue with: 883 / 426

On to step 3:
426 goes into 883 2 times with a remainder of 31.
Put 2 as the next digit of the answer. 
Result so far: 2.0
If we take 852 away from 883, we end up with 31.
Grab the next digit (1) from the dividend, add it to 31, then carry on: 311 / 426

Going ahead to step 4:
426 can be fit into 311 0 times, resulting in a remainder of 311.
The next digit of our result is 0. 
Result so far: 20.0
The remainder is 311 after subtracting 0 from 311.
Append the next digit (6) from the dividend to 311 and continue with: 3116 / 426

Moving on to step 5:
If we divide 3116 by 426, we get 7 and a remainder of 134.
Put 7 as the next digit of the answer. 
Result so far: 207.0
If we take 2982 away from 3116, we end up with 134.
Take the next digit (9) from the dividend and append it to 134, then repeat: 1349 / 426

Going ahead to step 6:
1349 divided by 426 is 3 with a remainder of 71.
Record the quotient 3 as the next digit in the result. 
Result so far: 2073.0
If we take 1278 away from 1349, we end up with 71.
Fetch the next digit (8) from the dividend, attach it to 71 and continue: 718 / 426

Going ahead to step 7:
The number 426 fits into 718 1 times, leaving a remainder of 292.
Record the quotient 1 as the next digit in the result. 
Result so far: 20731.0
The remainder is 292 after subtracting 426 from 718.
Take the next digit (5) from the dividend and append it to 292, then repeat: 2925 / 426

Let's proceed to step 8:
426 can be fit into 2925 6 times, resulting in a remainder of 369.
The next digit of our result is 6. 
Result so far: 207316.0
Subtracting 2556 from 2925 leaves us with 369.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3690, and continue the process.

Going ahead to step 9:
3690 divided by 426 is 8 with a remainder of 282.
Write down 8 as next digit of the result. 
Result so far: 207316.8
Subtract 3408 from 3690 to get 282.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2820, and continue the process.

On to step 10:
426 goes into 2820 6 times with a remainder of 264.
Use 6 as the next digit of our solution. 
Result so far: 207316.86
Subtract 2556 from 2820 to get 264.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2640, and continue the process.

Let's proceed to step 11:
426 goes into 2640 6 times with a remainder of 84.
Use 6 as the next digit of our solution. 
Result so far: 207316.866
If we subtract 2556 from 2640, we get 84.
Since there are no more digits in the dividend, we add a zero to the remainder making it 840, and continue the process.

In conclusion, the division gives 207316.866 with a balance of 0.0084.