We look at the division of 309496 by 88 
We want to figure out the number of times 309496 can be divided by 88.

Going ahead to step 1:
88 goes into 3 0 times with a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Take the next digit (0) from the dividend and append it to 3, then repeat: 30 / 88

Advancing to step 2:
30 divided by 88 is 0 with a remainder of 30.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 30, we end up with 30.
Include the next digit (9) from the dividend after 30, then repeat: 309 / 88

Moving on to step 3:
309 divided by 88 is 3 with a remainder of 45.
Put 3 as the next digit of the answer. 
Result so far: 3.0
The remainder is 45 after subtracting 264 from 309.
Grab the next digit (4) from the dividend, add it to 45, then carry on: 454 / 88

Step 4:
88 can be fit into 454 5 times, resulting in a remainder of 14.
The next digit of our result is 5. 
Result so far: 35.0
Deduct 440 from 454 and we're left with 14.
Take the next digit (9) from the dividend and append it to 14, then repeat: 149 / 88

Let's proceed to step 5:
If we divide 149 by 88, we get 1 and a remainder of 61.
Record the quotient 1 as the next digit in the result. 
Result so far: 351.0
Subtracting 88 from 149 leaves us with 61.
Include the next digit (6) from the dividend after 61, then repeat: 616 / 88

Let's proceed to step 6:
88 goes into 616 7 times with a remainder of 0.
Put 7 as the next digit of the answer. 
Result so far: 3517.0
If we subtract 616 from 616, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 7:
The number 88 fits into 0 0 times, leaving a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 3517.0
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 8:
88 can be fit into 0 0 times, resulting in a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 3517.0
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.

After the division, we end up with 3517.0 and a remainder of 0.0.