We look at the division of 352997 by 8 
We want to divide 352997 by 8.

Let's proceed to step 1:
If we divide 3 by 8, we get 0 and a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Include the next digit (5) from the dividend after 3, then repeat: 35 / 8

On to step 2:
8 can be fit into 35 4 times, resulting in a remainder of 3.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
Subtracting 32 from 35 leaves us with 3.
Append the next digit (2) from the dividend to 3 and continue with: 32 / 8

On to step 3:
If we divide 32 by 8, we get 4 and a remainder of 0.
Record the quotient 4 as the next digit in the result. 
Result so far: 44.0
The remainder is 0 after subtracting 32 from 32.
Bring next digit (9) of the dividend behind the 0 and repeat the process: 9 / 8

On to step 4:
If we divide 9 by 8, we get 1 and a remainder of 1.
The number 1 becomes the next digit in our result. 
Result so far: 441.0
Deduct 8 from 9 and we're left with 1.
Fetch the next digit (9) from the dividend, attach it to 1 and continue: 19 / 8

Step 5:
8 goes into 19 2 times with a remainder of 3.
The next digit of our result is 2. 
Result so far: 4412.0
Subtract 16 from 19 to get 3.
Include the next digit (7) from the dividend after 3, then repeat: 37 / 8

Step 6:
The number 8 fits into 37 4 times, leaving a remainder of 5.
The number 4 becomes the next digit in our result. 
Result so far: 44124.0
The remainder is 5 after subtracting 32 from 37.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Moving on to step 7:
When dividing 50 by 8, we get 6 with a remainder of 2.
Put 6 as the next digit of the answer. 
Result so far: 44124.6
If we subtract 48 from 50, we get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

On to step 8:
When dividing 20 by 8, we get 2 with a remainder of 4.
Record the quotient 2 as the next digit in the result. 
Result so far: 44124.62
Subtracting 16 from 20 leaves us with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Step 9:
When dividing 40 by 8, we get 5 with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 44124.625
The remainder is 0 after subtracting 40 from 40.
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 10:
8 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 44124.625
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.

Let's proceed to step 11:
If we divide 0 by 8, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 44124.625
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 final result is 44124.625 with a remainder of 0.0.