We're dividing 38721267 by 972 
Our goal is to divide 38721267 by 972.

On to step 1:
If we divide 3 by 972, we get 0 and a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Bring next digit (8) of the dividend behind the 3 and repeat the process: 38 / 972

Let's proceed to step 2:
972 can be fit into 38 0 times, resulting in a remainder of 38.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 38 and we're left with 38.
Include the next digit (7) from the dividend after 38, then repeat: 387 / 972

Step 3:
387 divided by 972 is 0 with a remainder of 387.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 387 after subtracting 0 from 387.
Append the next digit (2) from the dividend to 387 and continue with: 3872 / 972

Step 4:
3872 divided by 972 is 3 with a remainder of 956.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
The remainder is 956 after subtracting 2916 from 3872.
Bring next digit (1) of the dividend behind the 956 and repeat the process: 9561 / 972

Going ahead to step 5:
9561 divided by 972 is 9 with a remainder of 813.
The number 9 becomes the next digit in our result. 
Result so far: 39.0
Deduct 8748 from 9561 and we're left with 813.
Append the next digit (2) from the dividend to 813 and continue with: 8132 / 972

Going ahead to step 6:
972 can be fit into 8132 8 times, resulting in a remainder of 356.
Record the quotient 8 as the next digit in the result. 
Result so far: 398.0
The remainder is 356 after subtracting 7776 from 8132.
Grab the next digit (6) from the dividend, add it to 356, then carry on: 3566 / 972

Going ahead to step 7:
972 goes into 3566 3 times with a remainder of 650.
The number 3 becomes the next digit in our result. 
Result so far: 3983.0
Subtract 2916 from 3566 to get 650.
Bring next digit (7) of the dividend behind the 650 and repeat the process: 6507 / 972

Advancing to step 8:
The number 972 fits into 6507 6 times, leaving a remainder of 675.
Use 6 as the next digit of our solution. 
Result so far: 39836.0
Subtract 5832 from 6507 to get 675.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6750, and continue the process.

Going ahead to step 9:
When dividing 6750 by 972, we get 6 with a remainder of 918.
Write down 6 as next digit of the result. 
Result so far: 39836.6
Subtract 5832 from 6750 to get 918.
Since there are no more digits in the dividend, we add a zero to the remainder making it 9180, and continue the process.

Let's proceed to step 10:
If we divide 9180 by 972, we get 9 and a remainder of 432.
The number 9 becomes the next digit in our result. 
Result so far: 39836.69
Subtract 8748 from 9180 to get 432.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4320, and continue the process.

Moving on to step 11:
972 can be fit into 4320 4 times, resulting in a remainder of 432.
The next digit of our result is 4. 
Result so far: 39836.694
Subtracting 3888 from 4320 leaves us with 432.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4320, and continue the process.

Step 12:
When dividing 4320 by 972, we get 4 with a remainder of 432.
Put 4 as the next digit of the answer. 
Result so far: 39836.6944
Subtracting 3888 from 4320 leaves us with 432.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4320, and continue the process.

In conclusion, the division gives 39836.6944 with a balance of 0.00432.