We're dividing 88608654 by 821 
Let's see how many times 821 fits into 88608654.

On to step 1:
8 divided by 821 is 0 with a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Bring next digit (8) of the dividend behind the 8 and repeat the process: 88 / 821

Step 2:
821 can be fit into 88 0 times, resulting in a remainder of 88.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 88 leaves us with 88.
Bring next digit (6) of the dividend behind the 88 and repeat the process: 886 / 821

Step 3:
If we divide 886 by 821, we get 1 and a remainder of 65.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtract 821 from 886 to get 65.
Include the next digit (0) from the dividend after 65, then repeat: 650 / 821

Going ahead to step 4:
If we divide 650 by 821, we get 0 and a remainder of 650.
The number 0 becomes the next digit in our result. 
Result so far: 10.0
The remainder is 650 after subtracting 0 from 650.
Append the next digit (8) from the dividend to 650 and continue with: 6508 / 821

Going ahead to step 5:
The number 821 fits into 6508 7 times, leaving a remainder of 761.
Write down 7 as next digit of the result. 
Result so far: 107.0
If we subtract 5747 from 6508, we get 761.
Fetch the next digit (6) from the dividend, attach it to 761 and continue: 7616 / 821

Moving on to step 6:
If we divide 7616 by 821, we get 9 and a remainder of 227.
The number 9 becomes the next digit in our result. 
Result so far: 1079.0
If we subtract 7389 from 7616, we get 227.
Take the next digit (5) from the dividend and append it to 227, then repeat: 2275 / 821

Advancing to step 7:
821 can be fit into 2275 2 times, resulting in a remainder of 633.
The next digit of our result is 2. 
Result so far: 10792.0
The remainder is 633 after subtracting 1642 from 2275.
Bring next digit (4) of the dividend behind the 633 and repeat the process: 6334 / 821

Going ahead to step 8:
821 goes into 6334 7 times with a remainder of 587.
Record the quotient 7 as the next digit in the result. 
Result so far: 107927.0
Deduct 5747 from 6334 and we're left with 587.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5870, and continue the process.

Going ahead to step 9:
5870 divided by 821 is 7 with a remainder of 123.
Record the quotient 7 as the next digit in the result. 
Result so far: 107927.7
Deduct 5747 from 5870 and we're left with 123.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1230, and continue the process.

On to step 10:
1230 divided by 821 is 1 with a remainder of 409.
The next digit of our result is 1. 
Result so far: 107927.71
If we subtract 821 from 1230, we get 409.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4090, and continue the process.

Let's proceed to step 11:
4090 divided by 821 is 4 with a remainder of 806.
The next digit of our result is 4. 
Result so far: 107927.714
Deduct 3284 from 4090 and we're left with 806.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8060, and continue the process.

Step 12:
821 can be fit into 8060 9 times, resulting in a remainder of 671.
The number 9 becomes the next digit in our result. 
Result so far: 107927.7149
If we subtract 7389 from 8060, we get 671.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6710, and continue the process.

Let's proceed to step 13:
821 goes into 6710 8 times with a remainder of 142.
The next digit of our result is 8. 
Result so far: 107927.71498
Subtract 6568 from 6710 to get 142.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1420, and continue the process.

On to step 14:
821 goes into 1420 1 times with a remainder of 599.
The next digit of our result is 1. 
Result so far: 107927.714981
Subtract 821 from 1420 to get 599.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5990, and continue the process.

Going ahead to step 15:
5990 divided by 821 is 7 with a remainder of 243.
The number 7 becomes the next digit in our result. 
Result so far: 107927.7149817
Subtracting 5747 from 5990 leaves us with 243.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2430, and continue the process.

Moving on to step 16:
If we divide 2430 by 821, we get 2 and a remainder of 788.
Put 2 as the next digit of the answer. 
Result so far: 107927.71498172
Deduct 1642 from 2430 and we're left with 788.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7880, and continue the process.

After the division, we end up with 107927.71498172 and a remainder of 7.88e-07.