88211340 ÷ 731 
We're looking to find how many times 731 goes into 88211340.

Going ahead to step 1:
731 can be fit into 8 0 times, resulting in a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Bring next digit (8) of the dividend behind the 8 and repeat the process: 88 / 731

Moving on to step 2:
When dividing 88 by 731, we get 0 with a remainder of 88.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 88 leaves us with 88.
Fetch the next digit (2) from the dividend, attach it to 88 and continue: 882 / 731

Advancing to step 3:
882 divided by 731 is 1 with a remainder of 151.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtract 731 from 882 to get 151.
Append the next digit (1) from the dividend to 151 and continue with: 1511 / 731

Advancing to step 4:
When dividing 1511 by 731, we get 2 with a remainder of 49.
Use 2 as the next digit of our solution. 
Result so far: 12.0
Subtract 1462 from 1511 to get 49.
Grab the next digit (1) from the dividend, add it to 49, then carry on: 491 / 731

Let's proceed to step 5:
When dividing 491 by 731, we get 0 with a remainder of 491.
Use 0 as the next digit of our solution. 
Result so far: 120.0
Deduct 0 from 491 and we're left with 491.
Fetch the next digit (3) from the dividend, attach it to 491 and continue: 4913 / 731

Advancing to step 6:
731 can be fit into 4913 6 times, resulting in a remainder of 527.
Record the quotient 6 as the next digit in the result. 
Result so far: 1206.0
The remainder is 527 after subtracting 4386 from 4913.
Include the next digit (4) from the dividend after 527, then repeat: 5274 / 731

Going ahead to step 7:
5274 divided by 731 is 7 with a remainder of 157.
Use 7 as the next digit of our solution. 
Result so far: 12067.0
The remainder is 157 after subtracting 5117 from 5274.
Append the next digit (0) from the dividend to 157 and continue with: 1570 / 731

Advancing to step 8:
If we divide 1570 by 731, we get 2 and a remainder of 108.
Record the quotient 2 as the next digit in the result. 
Result so far: 120672.0
Subtracting 1462 from 1570 leaves us with 108.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1080, and continue the process.

Step 9:
The number 731 fits into 1080 1 times, leaving a remainder of 349.
Write down 1 as next digit of the result. 
Result so far: 120672.1
Subtract 731 from 1080 to get 349.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3490, and continue the process.

Going ahead to step 10:
The number 731 fits into 3490 4 times, leaving a remainder of 566.
The next digit of our result is 4. 
Result so far: 120672.14
Subtracting 2924 from 3490 leaves us with 566.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5660, and continue the process.

Advancing to step 11:
731 goes into 5660 7 times with a remainder of 543.
Record the quotient 7 as the next digit in the result. 
Result so far: 120672.147
Subtract 5117 from 5660 to get 543.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5430, and continue the process.

Moving on to step 12:
When dividing 5430 by 731, we get 7 with a remainder of 313.
Put 7 as the next digit of the answer. 
Result so far: 120672.1477
Subtracting 5117 from 5430 leaves us with 313.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3130, and continue the process.

The quotient of the division is 120672.1477, and the remainder is 0.00313.