We look at the division of 427314 by 88 
Let's see how many times 88 fits into 427314.

Let's proceed to step 1:
When dividing 4 by 88, we get 0 with a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Take the next digit (2) from the dividend and append it to 4, then repeat: 42 / 88

Let's proceed to step 2:
If we divide 42 by 88, we get 0 and a remainder of 42.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 42 to get 42.
Grab the next digit (7) from the dividend, add it to 42, then carry on: 427 / 88

Going ahead to step 3:
When dividing 427 by 88, we get 4 with a remainder of 75.
Use 4 as the next digit of our solution. 
Result so far: 4.0
The remainder is 75 after subtracting 352 from 427.
Include the next digit (3) from the dividend after 75, then repeat: 753 / 88

Advancing to step 4:
When dividing 753 by 88, we get 8 with a remainder of 49.
Record the quotient 8 as the next digit in the result. 
Result so far: 48.0
Deduct 704 from 753 and we're left with 49.
Fetch the next digit (1) from the dividend, attach it to 49 and continue: 491 / 88

Advancing to step 5:
491 divided by 88 is 5 with a remainder of 51.
Put 5 as the next digit of the answer. 
Result so far: 485.0
Subtract 440 from 491 to get 51.
Append the next digit (4) from the dividend to 51 and continue with: 514 / 88

Let's proceed to step 6:
88 goes into 514 5 times with a remainder of 74.
Record the quotient 5 as the next digit in the result. 
Result so far: 4855.0
Deduct 440 from 514 and we're left with 74.
Since there are no more digits in the dividend, we add a zero to the remainder making it 740, and continue the process.

Step 7:
When dividing 740 by 88, we get 8 with a remainder of 36.
The number 8 becomes the next digit in our result. 
Result so far: 4855.8
Subtracting 704 from 740 leaves us with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

On to step 8:
360 divided by 88 is 4 with a remainder of 8.
The number 4 becomes the next digit in our result. 
Result so far: 4855.84
Subtract 352 from 360 to get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

On to step 9:
When dividing 80 by 88, we get 0 with a remainder of 80.
The number 0 becomes the next digit in our result. 
Result so far: 4855.84
The remainder is 80 after subtracting 0 from 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Going ahead to step 10:
88 can be fit into 800 9 times, resulting in a remainder of 8.
Put 9 as the next digit of the answer. 
Result so far: 4855.8409
Subtracting 792 from 800 leaves us with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Step 11:
The number 88 fits into 80 0 times, leaving a remainder of 80.
Use 0 as the next digit of our solution. 
Result so far: 4855.8409
Subtract 0 from 80 to get 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Let's proceed to step 12:
800 divided by 88 is 9 with a remainder of 8.
The number 9 becomes the next digit in our result. 
Result so far: 4855.840909
The remainder is 8 after subtracting 792 from 800.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Advancing to step 13:
80 divided by 88 is 0 with a remainder of 80.
The next digit of our result is 0. 
Result so far: 4855.840909
Subtracting 0 from 80 leaves us with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Moving on to step 14:
88 goes into 800 9 times with a remainder of 8.
Use 9 as the next digit of our solution. 
Result so far: 4855.84090909
If we subtract 792 from 800, we get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

After the division, we end up with 4855.84090909 and a remainder of 8e-09.