Let's divide 236971 by 88
Let's see how many times 88 fits into 236971.

Step 1:
88 goes into 2 0 times with a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Bring next digit (3) of the dividend behind the 2 and repeat the process: 23 / 88

On to step 2:
The number 88 fits into 23 0 times, leaving a remainder of 23.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 23 and we're left with 23.
Include the next digit (6) from the dividend after 23, then repeat: 236 / 88

Moving on to step 3:
88 can be fit into 236 2 times, resulting in a remainder of 60.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Deduct 176 from 236 and we're left with 60.
Bring next digit (9) of the dividend behind the 60 and repeat the process: 609 / 88

On to step 4:
If we divide 609 by 88, we get 6 and a remainder of 81.
Write down 6 as next digit of the result. 
Result so far: 26.0
If we subtract 528 from 609, we get 81.
Bring next digit (7) of the dividend behind the 81 and repeat the process: 817 / 88

Let's proceed to step 5:
If we divide 817 by 88, we get 9 and a remainder of 25.
Write down 9 as next digit of the result. 
Result so far: 269.0
Subtracting 792 from 817 leaves us with 25.
Bring next digit (1) of the dividend behind the 25 and repeat the process: 251 / 88

Let's proceed to step 6:
88 goes into 251 2 times with a remainder of 75.
Record the quotient 2 as the next digit in the result. 
Result so far: 2692.0
If we subtract 176 from 251, we get 75.
Since there are no more digits in the dividend, we add a zero to the remainder making it 750, and continue the process.

Going ahead to step 7:
The number 88 fits into 750 8 times, leaving a remainder of 46.
Write down 8 as next digit of the result. 
Result so far: 2692.8
The remainder is 46 after subtracting 704 from 750.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

Moving on to step 8:
When dividing 460 by 88, we get 5 with a remainder of 20.
Put 5 as the next digit of the answer. 
Result so far: 2692.85
If we subtract 440 from 460, we 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 9:
88 goes into 200 2 times with a remainder of 24.
Write down 2 as next digit of the result. 
Result so far: 2692.852
The remainder is 24 after subtracting 176 from 200.
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:
240 divided by 88 is 2 with a remainder of 64.
The number 2 becomes the next digit in our result. 
Result so far: 2692.8522
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.

In conclusion, the division gives 2692.8522 with a balance of 0.00064.