We're dividing 439705 by 88 
We're looking to find how many times 88 goes into 439705.

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
If we take 0 away from 4, we end up with 4.
Fetch the next digit (3) from the dividend, attach it to 4 and continue: 43 / 88

On to step 2:
When dividing 43 by 88, we get 0 with a remainder of 43.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 43, we end up with 43.
Include the next digit (9) from the dividend after 43, then repeat: 439 / 88

On to step 3:
88 goes into 439 4 times with a remainder of 87.
Use 4 as the next digit of our solution. 
Result so far: 4.0
If we take 352 away from 439, we end up with 87.
Include the next digit (7) from the dividend after 87, then repeat: 877 / 88

Let's proceed to step 4:
88 goes into 877 9 times with a remainder of 85.
Put 9 as the next digit of the answer. 
Result so far: 49.0
Deduct 792 from 877 and we're left with 85.
Bring next digit (0) of the dividend behind the 85 and repeat the process: 850 / 88

Going ahead to step 5:
The number 88 fits into 850 9 times, leaving a remainder of 58.
Write down 9 as next digit of the result. 
Result so far: 499.0
The remainder is 58 after subtracting 792 from 850.
Take the next digit (5) from the dividend and append it to 58, then repeat: 585 / 88

On to step 6:
The number 88 fits into 585 6 times, leaving a remainder of 57.
The number 6 becomes the next digit in our result. 
Result so far: 4996.0
Subtracting 528 from 585 leaves us with 57.
Since there are no more digits in the dividend, we add a zero to the remainder making it 570, and continue the process.

On to step 7:
If we divide 570 by 88, we get 6 and a remainder of 42.
The next digit of our result is 6. 
Result so far: 4996.6
Subtract 528 from 570 to get 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

On to step 8:
88 goes into 420 4 times with a remainder of 68.
Record the quotient 4 as the next digit in the result. 
Result so far: 4996.64
Subtracting 352 from 420 leaves us 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.
Write down 7 as next digit of the result. 
Result so far: 4996.647
If we take 616 away from 680, we end up 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.

Step 10:
640 divided by 88 is 7 with a remainder of 24.
Record the quotient 7 as the next digit in the result. 
Result so far: 4996.6477
Deduct 616 from 640 and we're left with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

The final result is 4996.6477 with a remainder of 0.00024.