38978271 ÷ 8 
We want to divide 38978271 by 8.

Let's proceed to step 1:
When dividing 3 by 8, we get 0 with a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Append the next digit (8) from the dividend to 3 and continue with: 38 / 8

Let's proceed to step 2:
When dividing 38 by 8, we get 4 with a remainder of 6.
Use 4 as the next digit of our solution. 
Result so far: 4.0
Subtract 32 from 38 to get 6.
Fetch the next digit (9) from the dividend, attach it to 6 and continue: 69 / 8

Moving on to step 3:
8 goes into 69 8 times with a remainder of 5.
Put 8 as the next digit of the answer. 
Result so far: 48.0
Subtracting 64 from 69 leaves us with 5.
Fetch the next digit (7) from the dividend, attach it to 5 and continue: 57 / 8

Going ahead to step 4:
8 can be fit into 57 7 times, resulting in a remainder of 1.
The number 7 becomes the next digit in our result. 
Result so far: 487.0
If we subtract 56 from 57, we get 1.
Take the next digit (8) from the dividend and append it to 1, then repeat: 18 / 8

Advancing to step 5:
8 goes into 18 2 times with a remainder of 2.
The next digit of our result is 2. 
Result so far: 4872.0
The remainder is 2 after subtracting 16 from 18.
Bring next digit (2) of the dividend behind the 2 and repeat the process: 22 / 8

Advancing to step 6:
The number 8 fits into 22 2 times, leaving a remainder of 6.
The number 2 becomes the next digit in our result. 
Result so far: 48722.0
Deduct 16 from 22 and we're left with 6.
Take the next digit (7) from the dividend and append it to 6, then repeat: 67 / 8

Moving on to step 7:
The number 8 fits into 67 8 times, leaving a remainder of 3.
Use 8 as the next digit of our solution. 
Result so far: 487228.0
If we subtract 64 from 67, we get 3.
Bring next digit (1) of the dividend behind the 3 and repeat the process: 31 / 8

Going ahead to step 8:
31 divided by 8 is 3 with a remainder of 7.
Record the quotient 3 as the next digit in the result. 
Result so far: 4872283.0
The remainder is 7 after subtracting 24 from 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Step 9:
If we divide 70 by 8, we get 8 and a remainder of 6.
Use 8 as the next digit of our solution. 
Result so far: 4872283.8
Subtracting 64 from 70 leaves us with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Moving on to step 10:
If we divide 60 by 8, we get 7 and a remainder of 4.
Write down 7 as next digit of the result. 
Result so far: 4872283.87
If we subtract 56 from 60, we get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Let's proceed to step 11:
When dividing 40 by 8, we get 5 with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 4872283.875
The remainder is 0 after subtracting 40 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Advancing to step 12:
0 divided by 8 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 4872283.875
Subtracting 0 from 0 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 13:
When dividing 0 by 8, we get 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 4872283.875
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

In conclusion, the division gives 4872283.875 with a balance of 0.0.