We look at the division of 32854027 by 838 
We're looking to find how many times 838 goes into 32854027.

Let's proceed to step 1:
The number 838 fits into 3 0 times, leaving a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Take the next digit (2) from the dividend and append it to 3, then repeat: 32 / 838

Going ahead to step 2:
838 goes into 32 0 times with a remainder of 32.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 32 after subtracting 0 from 32.
Grab the next digit (8) from the dividend, add it to 32, then carry on: 328 / 838

On to step 3:
328 divided by 838 is 0 with a remainder of 328.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 328 to get 328.
Include the next digit (5) from the dividend after 328, then repeat: 3285 / 838

Moving on to step 4:
3285 divided by 838 is 3 with a remainder of 771.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
Deduct 2514 from 3285 and we're left with 771.
Include the next digit (4) from the dividend after 771, then repeat: 7714 / 838

Step 5:
838 goes into 7714 9 times with a remainder of 172.
Use 9 as the next digit of our solution. 
Result so far: 39.0
If we take 7542 away from 7714, we end up with 172.
Include the next digit (0) from the dividend after 172, then repeat: 1720 / 838

Advancing to step 6:
838 goes into 1720 2 times with a remainder of 44.
The number 2 becomes the next digit in our result. 
Result so far: 392.0
The remainder is 44 after subtracting 1676 from 1720.
Bring next digit (2) of the dividend behind the 44 and repeat the process: 442 / 838

Step 7:
442 divided by 838 is 0 with a remainder of 442.
Record the quotient 0 as the next digit in the result. 
Result so far: 3920.0
Subtract 0 from 442 to get 442.
Fetch the next digit (7) from the dividend, attach it to 442 and continue: 4427 / 838

Advancing to step 8:
838 goes into 4427 5 times with a remainder of 237.
The next digit of our result is 5. 
Result so far: 39205.0
Deduct 4190 from 4427 and we're left with 237.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2370, and continue the process.

Let's proceed to step 9:
838 can be fit into 2370 2 times, resulting in a remainder of 694.
The number 2 becomes the next digit in our result. 
Result so far: 39205.2
Subtract 1676 from 2370 to get 694.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6940, and continue the process.

Going ahead to step 10:
838 can be fit into 6940 8 times, resulting in a remainder of 236.
Record the quotient 8 as the next digit in the result. 
Result so far: 39205.28
The remainder is 236 after subtracting 6704 from 6940.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2360, and continue the process.

Step 11:
838 can be fit into 2360 2 times, resulting in a remainder of 684.
Write down 2 as next digit of the result. 
Result so far: 39205.282
Subtracting 1676 from 2360 leaves us with 684.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6840, and continue the process.

Moving on to step 12:
838 goes into 6840 8 times with a remainder of 136.
The next digit of our result is 8. 
Result so far: 39205.2828
The remainder is 136 after subtracting 6704 from 6840.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1360, and continue the process.

Moving on to step 13:
1360 divided by 838 is 1 with a remainder of 522.
The next digit of our result is 1. 
Result so far: 39205.28281
If we subtract 838 from 1360, we get 522.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5220, and continue the process.

Advancing to step 14:
If we divide 5220 by 838, we get 6 and a remainder of 192.
Use 6 as the next digit of our solution. 
Result so far: 39205.282816
Subtracting 5028 from 5220 leaves us with 192.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1920, and continue the process.

Advancing to step 15:
When dividing 1920 by 838, we get 2 with a remainder of 244.
The next digit of our result is 2. 
Result so far: 39205.2828162
Deduct 1676 from 1920 and we're left with 244.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2440, and continue the process.

Going ahead to step 16:
When dividing 2440 by 838, we get 2 with a remainder of 764.
Write down 2 as next digit of the result. 
Result so far: 39205.28281622
Deduct 1676 from 2440 and we're left with 764.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7640, and continue the process.

The final result is 39205.28281622 with a remainder of 7.64e-07.