We're dividing 172994 by 88 
We want to figure out the number of times 172994 can be divided by 88.

Let's proceed to step 1:
88 goes into 1 0 times with a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Include the next digit (7) from the dividend after 1, then repeat: 17 / 88

Going ahead to step 2:
88 can be fit into 17 0 times, resulting in a remainder of 17.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 17 and we're left with 17.
Take the next digit (2) from the dividend and append it to 17, then repeat: 172 / 88

Advancing to step 3:
172 divided by 88 is 1 with a remainder of 84.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we subtract 88 from 172, we get 84.
Fetch the next digit (9) from the dividend, attach it to 84 and continue: 849 / 88

Advancing to step 4:
849 divided by 88 is 9 with a remainder of 57.
Put 9 as the next digit of the answer. 
Result so far: 19.0
If we take 792 away from 849, we end up with 57.
Include the next digit (9) from the dividend after 57, then repeat: 579 / 88

Step 5:
579 divided by 88 is 6 with a remainder of 51.
Record the quotient 6 as the next digit in the result. 
Result so far: 196.0
Subtract 528 from 579 to get 51.
Grab the next digit (4) from the dividend, add it to 51, then carry on: 514 / 88

On to step 6:
88 goes into 514 5 times with a remainder of 74.
Write down 5 as next digit of the result. 
Result so far: 1965.0
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.

Moving on to step 7:
88 goes into 740 8 times with a remainder of 36.
Write down 8 as next digit of the result. 
Result so far: 1965.8
Deduct 704 from 740 and we're left 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.

Step 8:
88 goes into 360 4 times with a remainder of 8.
Write down 4 as next digit of the result. 
Result so far: 1965.84
Deduct 352 from 360 and we're left 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.

Going ahead to step 9:
The number 88 fits into 80 0 times, leaving a remainder of 80.
Write down 0 as next digit of the result. 
Result so far: 1965.84
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.

Let's proceed to step 10:
The number 88 fits into 800 9 times, leaving a remainder of 8.
The next digit of our result is 9. 
Result so far: 1965.8409
Subtract 792 from 800 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.

Advancing to step 11:
When dividing 80 by 88, we get 0 with a remainder of 80.
The next digit of our result is 0. 
Result so far: 1965.8409
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 12:
800 divided by 88 is 9 with a remainder of 8.
Record the quotient 9 as the next digit in the result. 
Result so far: 1965.840909
Subtract 792 from 800 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.

Going ahead to step 13:
80 divided by 88 is 0 with a remainder of 80.
Use 0 as the next digit of our solution. 
Result so far: 1965.840909
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.

On to step 14:
If we divide 800 by 88, we get 9 and a remainder of 8.
Write down 9 as next digit of the result. 
Result so far: 1965.84090909
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.

In conclusion, the division gives 1965.84090909 with a balance of 8e-09.