789271 divided by 88 
We want to figure out the number of times 789271 can be divided by 88.

Moving on to step 1:
When dividing 7 by 88, we get 0 with a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 7 leaves us with 7.
Bring next digit (8) of the dividend behind the 7 and repeat the process: 78 / 88

On to step 2:
78 divided by 88 is 0 with a remainder of 78.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 78 and we're left with 78.
Include the next digit (9) from the dividend after 78, then repeat: 789 / 88

Let's proceed to step 3:
The number 88 fits into 789 8 times, leaving a remainder of 85.
Record the quotient 8 as the next digit in the result. 
Result so far: 8.0
The remainder is 85 after subtracting 704 from 789.
Include the next digit (2) from the dividend after 85, then repeat: 852 / 88

Going ahead to step 4:
The number 88 fits into 852 9 times, leaving a remainder of 60.
The number 9 becomes the next digit in our result. 
Result so far: 89.0
If we subtract 792 from 852, we get 60.
Fetch the next digit (7) from the dividend, attach it to 60 and continue: 607 / 88

Moving on to step 5:
88 goes into 607 6 times with a remainder of 79.
The number 6 becomes the next digit in our result. 
Result so far: 896.0
Subtract 528 from 607 to get 79.
Fetch the next digit (1) from the dividend, attach it to 79 and continue: 791 / 88

Moving on to step 6:
88 goes into 791 8 times with a remainder of 87.
Write down 8 as next digit of the result. 
Result so far: 8968.0
Subtracting 704 from 791 leaves us with 87.
Since there are no more digits in the dividend, we add a zero to the remainder making it 870, and continue the process.

Advancing to step 7:
88 goes into 870 9 times with a remainder of 78.
The next digit of our result is 9. 
Result so far: 8968.9
Deduct 792 from 870 and we're left with 78.
Since there are no more digits in the dividend, we add a zero to the remainder making it 780, and continue the process.

On to step 8:
If we divide 780 by 88, we get 8 and a remainder of 76.
The next digit of our result is 8. 
Result so far: 8968.98
Subtract 704 from 780 to get 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

Step 9:
88 goes into 760 8 times with a remainder of 56.
Write down 8 as next digit of the result. 
Result so far: 8968.988
Deduct 704 from 760 and we're left with 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

The final outcome is 8968.988, with a leftover of 0.0056.