We divide 88538817 by 40
We want to divide 88538817 by 40.

Let's proceed to step 1:
The number 40 fits into 8 0 times, leaving a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Grab the next digit (8) from the dividend, add it to 8, then carry on: 88 / 40

Moving on to step 2:
If we divide 88 by 40, we get 2 and a remainder of 8.
Write down 2 as next digit of the result. 
Result so far: 2.0
Deduct 80 from 88 and we're left with 8.
Bring next digit (5) of the dividend behind the 8 and repeat the process: 85 / 40

Going ahead to step 3:
The number 40 fits into 85 2 times, leaving a remainder of 5.
Record the quotient 2 as the next digit in the result. 
Result so far: 22.0
The remainder is 5 after subtracting 80 from 85.
Take the next digit (3) from the dividend and append it to 5, then repeat: 53 / 40

Step 4:
The number 40 fits into 53 1 times, leaving a remainder of 13.
The next digit of our result is 1. 
Result so far: 221.0
Subtracting 40 from 53 leaves us with 13.
Take the next digit (8) from the dividend and append it to 13, then repeat: 138 / 40

Advancing to step 5:
If we divide 138 by 40, we get 3 and a remainder of 18.
Use 3 as the next digit of our solution. 
Result so far: 2213.0
If we subtract 120 from 138, we get 18.
Append the next digit (8) from the dividend to 18 and continue with: 188 / 40

Advancing to step 6:
If we divide 188 by 40, we get 4 and a remainder of 28.
Record the quotient 4 as the next digit in the result. 
Result so far: 22134.0
If we subtract 160 from 188, we get 28.
Append the next digit (1) from the dividend to 28 and continue with: 281 / 40

Advancing to step 7:
281 divided by 40 is 7 with a remainder of 1.
Put 7 as the next digit of the answer. 
Result so far: 221347.0
Subtracting 280 from 281 leaves us with 1.
Take the next digit (7) from the dividend and append it to 1, then repeat: 17 / 40

Going ahead to step 8:
The number 40 fits into 17 0 times, leaving a remainder of 17.
Put 0 as the next digit of the answer. 
Result so far: 2213470.0
Deduct 0 from 17 and we're left with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

On to step 9:
The number 40 fits into 170 4 times, leaving a remainder of 10.
Use 4 as the next digit of our solution. 
Result so far: 2213470.4
Subtracting 160 from 170 leaves us with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Step 10:
If we divide 100 by 40, we get 2 and a remainder of 20.
Record the quotient 2 as the next digit in the result. 
Result so far: 2213470.42
Subtract 80 from 100 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 11:
200 divided by 40 is 5 with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 2213470.425
The remainder is 0 after subtracting 200 from 200.
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 12:
If we divide 0 by 40, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 2213470.425
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.

Moving on to step 13:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 2213470.425
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.

The final outcome is 2213470.425, with a leftover of 0.0.