We look at the division of 88961069 by 812 
We're looking to find how many times 812 goes into 88961069.

Let's proceed to step 1:
812 goes into 8 0 times with a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Fetch the next digit (8) from the dividend, attach it to 8 and continue: 88 / 812

Going ahead to step 2:
812 goes into 88 0 times with 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 (9) from the dividend to 88 and continue with: 889 / 812

On to step 3:
889 divided by 812 is 1 with a remainder of 77.
The next digit of our result is 1. 
Result so far: 1.0
Deduct 812 from 889 and we're left with 77.
Append the next digit (6) from the dividend to 77 and continue with: 776 / 812

Moving on to step 4:
The number 812 fits into 776 0 times, leaving a remainder of 776.
Use 0 as the next digit of our solution. 
Result so far: 10.0
Subtract 0 from 776 to get 776.
Append the next digit (1) from the dividend to 776 and continue with: 7761 / 812

Going ahead to step 5:
812 can be fit into 7761 9 times, resulting in a remainder of 453.
Use 9 as the next digit of our solution. 
Result so far: 109.0
Subtract 7308 from 7761 to get 453.
Include the next digit (0) from the dividend after 453, then repeat: 4530 / 812

Let's proceed to step 6:
812 can be fit into 4530 5 times, resulting in a remainder of 470.
Use 5 as the next digit of our solution. 
Result so far: 1095.0
Subtract 4060 from 4530 to get 470.
Grab the next digit (6) from the dividend, add it to 470, then carry on: 4706 / 812

Moving on to step 7:
812 goes into 4706 5 times with a remainder of 646.
Put 5 as the next digit of the answer. 
Result so far: 10955.0
If we take 4060 away from 4706, we end up with 646.
Bring next digit (9) of the dividend behind the 646 and repeat the process: 6469 / 812

On to step 8:
If we divide 6469 by 812, we get 7 and a remainder of 785.
The next digit of our result is 7. 
Result so far: 109557.0
Subtracting 5684 from 6469 leaves us with 785.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7850, and continue the process.

Step 9:
812 can be fit into 7850 9 times, resulting in a remainder of 542.
Use 9 as the next digit of our solution. 
Result so far: 109557.9
Subtracting 7308 from 7850 leaves us with 542.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5420, and continue the process.

Going ahead to step 10:
812 can be fit into 5420 6 times, resulting in a remainder of 548.
Put 6 as the next digit of the answer. 
Result so far: 109557.96
If we subtract 4872 from 5420, we get 548.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5480, and continue the process.

Moving on to step 11:
If we divide 5480 by 812, we get 6 and a remainder of 608.
The number 6 becomes the next digit in our result. 
Result so far: 109557.966
Subtracting 4872 from 5480 leaves us with 608.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6080, and continue the process.

Our division results in 109557.966 with a remaining 0.0608.