We look at the division of 38428448 by 423 
We're looking to find how many times 423 goes into 38428448.

Advancing to step 1:
When dividing 3 by 423, we get 0 with a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Bring next digit (8) of the dividend behind the 3 and repeat the process: 38 / 423

Advancing to step 2:
38 divided by 423 is 0 with a remainder of 38.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 38, we end up with 38.
Take the next digit (4) from the dividend and append it to 38, then repeat: 384 / 423

Moving on to step 3:
When dividing 384 by 423, we get 0 with a remainder of 384.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 384 leaves us with 384.
Include the next digit (2) from the dividend after 384, then repeat: 3842 / 423

Going ahead to step 4:
When dividing 3842 by 423, we get 9 with a remainder of 35.
Record the quotient 9 as the next digit in the result. 
Result so far: 9.0
Subtracting 3807 from 3842 leaves us with 35.
Take the next digit (8) from the dividend and append it to 35, then repeat: 358 / 423

Moving on to step 5:
423 can be fit into 358 0 times, resulting in a remainder of 358.
Use 0 as the next digit of our solution. 
Result so far: 90.0
Subtracting 0 from 358 leaves us with 358.
Grab the next digit (4) from the dividend, add it to 358, then carry on: 3584 / 423

Step 6:
423 can be fit into 3584 8 times, resulting in a remainder of 200.
The number 8 becomes the next digit in our result. 
Result so far: 908.0
If we subtract 3384 from 3584, we get 200.
Bring next digit (4) of the dividend behind the 200 and repeat the process: 2004 / 423

Let's proceed to step 7:
When dividing 2004 by 423, we get 4 with a remainder of 312.
Write down 4 as next digit of the result. 
Result so far: 9084.0
The remainder is 312 after subtracting 1692 from 2004.
Take the next digit (8) from the dividend and append it to 312, then repeat: 3128 / 423

Moving on to step 8:
The number 423 fits into 3128 7 times, leaving a remainder of 167.
The next digit of our result is 7. 
Result so far: 90847.0
Subtracting 2961 from 3128 leaves us with 167.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1670, and continue the process.

Advancing to step 9:
When dividing 1670 by 423, we get 3 with a remainder of 401.
Record the quotient 3 as the next digit in the result. 
Result so far: 90847.3
Subtract 1269 from 1670 to get 401.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4010, and continue the process.

Going ahead to step 10:
4010 divided by 423 is 9 with a remainder of 203.
Put 9 as the next digit of the answer. 
Result so far: 90847.39
Deduct 3807 from 4010 and we're left with 203.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2030, and continue the process.

Let's proceed to step 11:
If we divide 2030 by 423, we get 4 and a remainder of 338.
Use 4 as the next digit of our solution. 
Result so far: 90847.394
The remainder is 338 after subtracting 1692 from 2030.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3380, and continue the process.

Advancing to step 12:
The number 423 fits into 3380 7 times, leaving a remainder of 419.
Put 7 as the next digit of the answer. 
Result so far: 90847.3947
Subtract 2961 from 3380 to get 419.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4190, and continue the process.

Step 13:
4190 divided by 423 is 9 with a remainder of 383.
Put 9 as the next digit of the answer. 
Result so far: 90847.39479
Subtracting 3807 from 4190 leaves us with 383.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3830, and continue the process.

Advancing to step 14:
The number 423 fits into 3830 9 times, leaving a remainder of 23.
The next digit of our result is 9. 
Result so far: 90847.394799
The remainder is 23 after subtracting 3807 from 3830.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

In conclusion, the division gives 90847.394799 with a balance of 2.3e-06.