We divide 400325 by 88
We want to divide 400325 by 88.

Advancing to step 1:
If we divide 4 by 88, we get 0 and a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 88

Moving on to step 2:
The number 88 fits into 40 0 times, leaving a remainder of 40.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 40, we get 40.
Grab the next digit (0) from the dividend, add it to 40, then carry on: 400 / 88

Let's proceed to step 3:
88 goes into 400 4 times with a remainder of 48.
The next digit of our result is 4. 
Result so far: 4.0
Subtracting 352 from 400 leaves us with 48.
Fetch the next digit (3) from the dividend, attach it to 48 and continue: 483 / 88

Step 4:
The number 88 fits into 483 5 times, leaving a remainder of 43.
Write down 5 as next digit of the result. 
Result so far: 45.0
Subtracting 440 from 483 leaves us with 43.
Fetch the next digit (2) from the dividend, attach it to 43 and continue: 432 / 88

Moving on to step 5:
When dividing 432 by 88, we get 4 with a remainder of 80.
Use 4 as the next digit of our solution. 
Result so far: 454.0
If we take 352 away from 432, we end up with 80.
Include the next digit (5) from the dividend after 80, then repeat: 805 / 88

Moving on to step 6:
805 divided by 88 is 9 with a remainder of 13.
Record the quotient 9 as the next digit in the result. 
Result so far: 4549.0
The remainder is 13 after subtracting 792 from 805.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Let's proceed to step 7:
130 divided by 88 is 1 with a remainder of 42.
Put 1 as the next digit of the answer. 
Result so far: 4549.1
If we take 88 away from 130, we end up with 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Moving on to step 8:
420 divided by 88 is 4 with a remainder of 68.
The number 4 becomes the next digit in our result. 
Result so far: 4549.14
If we take 352 away from 420, we end up with 68.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

On to step 9:
The number 88 fits into 680 7 times, leaving a remainder of 64.
The number 7 becomes the next digit in our result. 
Result so far: 4549.147
Deduct 616 from 680 and we're left with 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Let's proceed to step 10:
88 goes into 640 7 times with a remainder of 24.
The next digit of our result is 7. 
Result so far: 4549.1477
Subtract 616 from 640 to get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

After the division, we end up with 4549.1477 and a remainder of 0.00024.