We're dividing 38993907 by 812 
Let's see how many times 812 fits into 38993907.

Going ahead to step 1:
If we divide 3 by 812, we get 0 and a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Append the next digit (8) from the dividend to 3 and continue with: 38 / 812

Moving on to step 2:
812 goes into 38 0 times with a remainder of 38.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 38 to get 38.
Grab the next digit (9) from the dividend, add it to 38, then carry on: 389 / 812

Step 3:
If we divide 389 by 812, we get 0 and a remainder of 389.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 389, we end up with 389.
Append the next digit (9) from the dividend to 389 and continue with: 3899 / 812

Going ahead to step 4:
3899 divided by 812 is 4 with a remainder of 651.
The next digit of our result is 4. 
Result so far: 4.0
Subtract 3248 from 3899 to get 651.
Append the next digit (3) from the dividend to 651 and continue with: 6513 / 812

On to step 5:
The number 812 fits into 6513 8 times, leaving a remainder of 17.
Put 8 as the next digit of the answer. 
Result so far: 48.0
If we subtract 6496 from 6513, we get 17.
Grab the next digit (9) from the dividend, add it to 17, then carry on: 179 / 812

Advancing to step 6:
If we divide 179 by 812, we get 0 and a remainder of 179.
Record the quotient 0 as the next digit in the result. 
Result so far: 480.0
If we take 0 away from 179, we end up with 179.
Append the next digit (0) from the dividend to 179 and continue with: 1790 / 812

On to step 7:
1790 divided by 812 is 2 with a remainder of 166.
The number 2 becomes the next digit in our result. 
Result so far: 4802.0
Deduct 1624 from 1790 and we're left with 166.
Include the next digit (7) from the dividend after 166, then repeat: 1667 / 812

Advancing to step 8:
When dividing 1667 by 812, we get 2 with a remainder of 43.
Write down 2 as next digit of the result. 
Result so far: 48022.0
Subtract 1624 from 1667 to get 43.
Since there are no more digits in the dividend, we add a zero to the remainder making it 430, and continue the process.

Let's proceed to step 9:
812 goes into 430 0 times with a remainder of 430.
Put 0 as the next digit of the answer. 
Result so far: 48022.0
The remainder is 430 after subtracting 0 from 430.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4300, and continue the process.

On to step 10:
812 can be fit into 4300 5 times, resulting in a remainder of 240.
Put 5 as the next digit of the answer. 
Result so far: 48022.05
If we subtract 4060 from 4300, we get 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2400, and continue the process.

Going ahead to step 11:
If we divide 2400 by 812, we get 2 and a remainder of 776.
Put 2 as the next digit of the answer. 
Result so far: 48022.052
The remainder is 776 after subtracting 1624 from 2400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7760, and continue the process.

Step 12:
812 goes into 7760 9 times with a remainder of 452.
Record the quotient 9 as the next digit in the result. 
Result so far: 48022.0529
Deduct 7308 from 7760 and we're left with 452.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4520, and continue the process.

Moving on to step 13:
When dividing 4520 by 812, we get 5 with a remainder of 460.
Use 5 as the next digit of our solution. 
Result so far: 48022.05295
Subtracting 4060 from 4520 leaves us with 460.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4600, and continue the process.

Moving on to step 14:
812 goes into 4600 5 times with a remainder of 540.
Use 5 as the next digit of our solution. 
Result so far: 48022.052955
If we take 4060 away from 4600, we end up with 540.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5400, and continue the process.

The final result is 48022.052955 with a remainder of 5.4e-05.