88276760 ÷ 161 
We want to figure out the number of times 88276760 can be divided by 161.

Going ahead to step 1:
If we divide 8 by 161, we get 0 and a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Fetch the next digit (8) from the dividend, attach it to 8 and continue: 88 / 161

Let's proceed to step 2:
If we divide 88 by 161, we get 0 and a remainder of 88.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 88, we end up with 88.
Append the next digit (2) from the dividend to 88 and continue with: 882 / 161

Advancing to step 3:
882 divided by 161 is 5 with a remainder of 77.
The next digit of our result is 5. 
Result so far: 5.0
Subtract 805 from 882 to get 77.
Take the next digit (7) from the dividend and append it to 77, then repeat: 777 / 161

Going ahead to step 4:
161 can be fit into 777 4 times, resulting in a remainder of 133.
The next digit of our result is 4. 
Result so far: 54.0
Deduct 644 from 777 and we're left with 133.
Grab the next digit (6) from the dividend, add it to 133, then carry on: 1336 / 161

Step 5:
1336 divided by 161 is 8 with a remainder of 48.
Put 8 as the next digit of the answer. 
Result so far: 548.0
The remainder is 48 after subtracting 1288 from 1336.
Take the next digit (7) from the dividend and append it to 48, then repeat: 487 / 161

On to step 6:
487 divided by 161 is 3 with a remainder of 4.
Put 3 as the next digit of the answer. 
Result so far: 5483.0
Deduct 483 from 487 and we're left with 4.
Take the next digit (6) from the dividend and append it to 4, then repeat: 46 / 161

Advancing to step 7:
161 can be fit into 46 0 times, resulting in a remainder of 46.
Put 0 as the next digit of the answer. 
Result so far: 54830.0
The remainder is 46 after subtracting 0 from 46.
Grab the next digit (0) from the dividend, add it to 46, then carry on: 460 / 161

Going ahead to step 8:
161 goes into 460 2 times with a remainder of 138.
The number 2 becomes the next digit in our result. 
Result so far: 548302.0
Deduct 322 from 460 and we're left with 138.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1380, and continue the process.

Moving on to step 9:
If we divide 1380 by 161, we get 8 and a remainder of 92.
The number 8 becomes the next digit in our result. 
Result so far: 548302.8
Deduct 1288 from 1380 and we're left with 92.
Since there are no more digits in the dividend, we add a zero to the remainder making it 920, and continue the process.

Step 10:
161 goes into 920 5 times with a remainder of 115.
Write down 5 as next digit of the result. 
Result so far: 548302.85
Subtract 805 from 920 to get 115.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1150, and continue the process.

Moving on to step 11:
If we divide 1150 by 161, we get 7 and a remainder of 23.
The number 7 becomes the next digit in our result. 
Result so far: 548302.857
If we take 1127 away from 1150, we end up with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

On to step 12:
230 divided by 161 is 1 with a remainder of 69.
The next digit of our result is 1. 
Result so far: 548302.8571
If we take 161 away from 230, we end up with 69.
Since there are no more digits in the dividend, we add a zero to the remainder making it 690, and continue the process.

Advancing to step 13:
If we divide 690 by 161, we get 4 and a remainder of 46.
The number 4 becomes the next digit in our result. 
Result so far: 548302.85714
Subtracting 644 from 690 leaves us with 46.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

Advancing to step 14:
If we divide 460 by 161, we get 2 and a remainder of 138.
The next digit of our result is 2. 
Result so far: 548302.857142
Subtract 322 from 460 to get 138.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1380, and continue the process.

Advancing to step 15:
161 can be fit into 1380 8 times, resulting in a remainder of 92.
The number 8 becomes the next digit in our result. 
Result so far: 548302.8571428
Subtracting 1288 from 1380 leaves us with 92.
Since there are no more digits in the dividend, we add a zero to the remainder making it 920, and continue the process.

Moving on to step 16:
If we divide 920 by 161, we get 5 and a remainder of 115.
Use 5 as the next digit of our solution. 
Result so far: 548302.85714285
Deduct 805 from 920 and we're left with 115.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1150, and continue the process.

Our division results in 548302.85714285 with a remaining 1.15e-07.