417071 ÷ 88 
We want to figure out the number of times 417071 can be divided by 88.

Moving on to step 1:
The number 88 fits into 4 0 times, leaving a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Append the next digit (1) from the dividend to 4 and continue with: 41 / 88

Let's proceed to step 2:
The number 88 fits into 41 0 times, leaving a remainder of 41.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 41 after subtracting 0 from 41.
Append the next digit (7) from the dividend to 41 and continue with: 417 / 88

Moving on to step 3:
88 goes into 417 4 times with a remainder of 65.
The next digit of our result is 4. 
Result so far: 4.0
Deduct 352 from 417 and we're left with 65.
Append the next digit (0) from the dividend to 65 and continue with: 650 / 88

On to step 4:
If we divide 650 by 88, we get 7 and a remainder of 34.
Write down 7 as next digit of the result. 
Result so far: 47.0
Subtract 616 from 650 to get 34.
Bring next digit (7) of the dividend behind the 34 and repeat the process: 347 / 88

On to step 5:
88 goes into 347 3 times with a remainder of 83.
Record the quotient 3 as the next digit in the result. 
Result so far: 473.0
The remainder is 83 after subtracting 264 from 347.
Grab the next digit (1) from the dividend, add it to 83, then carry on: 831 / 88

Step 6:
88 can be fit into 831 9 times, resulting in a remainder of 39.
Put 9 as the next digit of the answer. 
Result so far: 4739.0
The remainder is 39 after subtracting 792 from 831.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

Going ahead to step 7:
390 divided by 88 is 4 with a remainder of 38.
Write down 4 as next digit of the result. 
Result so far: 4739.4
Deduct 352 from 390 and we're left with 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Moving on to step 8:
The number 88 fits into 380 4 times, leaving a remainder of 28.
Write down 4 as next digit of the result. 
Result so far: 4739.44
Subtracting 352 from 380 leaves us with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

The quotient of the division is 4739.44, and the remainder is 0.028.