We look at the division of 38763998 by 517 
We want to figure out the number of times 38763998 can be divided by 517.

Going ahead to step 1:
The number 517 fits into 3 0 times, leaving a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Bring next digit (8) of the dividend behind the 3 and repeat the process: 38 / 517

Moving on to step 2:
517 goes into 38 0 times 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.
Grab the next digit (7) from the dividend, add it to 38, then carry on: 387 / 517

On to step 3:
387 divided by 517 is 0 with a remainder of 387.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 387 and we're left with 387.
Take the next digit (6) from the dividend and append it to 387, then repeat: 3876 / 517

Going ahead to step 4:
The number 517 fits into 3876 7 times, leaving a remainder of 257.
Write down 7 as next digit of the result. 
Result so far: 7.0
Deduct 3619 from 3876 and we're left with 257.
Include the next digit (3) from the dividend after 257, then repeat: 2573 / 517

On to step 5:
2573 divided by 517 is 4 with a remainder of 505.
Put 4 as the next digit of the answer. 
Result so far: 74.0
The remainder is 505 after subtracting 2068 from 2573.
Append the next digit (9) from the dividend to 505 and continue with: 5059 / 517

Step 6:
5059 divided by 517 is 9 with a remainder of 406.
The next digit of our result is 9. 
Result so far: 749.0
Deduct 4653 from 5059 and we're left with 406.
Bring next digit (9) of the dividend behind the 406 and repeat the process: 4069 / 517

Let's proceed to step 7:
517 goes into 4069 7 times with a remainder of 450.
The number 7 becomes the next digit in our result. 
Result so far: 7497.0
If we subtract 3619 from 4069, we get 450.
Grab the next digit (8) from the dividend, add it to 450, then carry on: 4508 / 517

On to step 8:
4508 divided by 517 is 8 with a remainder of 372.
The number 8 becomes the next digit in our result. 
Result so far: 74978.0
The remainder is 372 after subtracting 4136 from 4508.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3720, and continue the process.

Let's proceed to step 9:
When dividing 3720 by 517, we get 7 with a remainder of 101.
Use 7 as the next digit of our solution. 
Result so far: 74978.7
Deduct 3619 from 3720 and we're left with 101.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1010, and continue the process.

Let's proceed to step 10:
When dividing 1010 by 517, we get 1 with a remainder of 493.
The number 1 becomes the next digit in our result. 
Result so far: 74978.71
If we take 517 away from 1010, we end up with 493.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4930, and continue the process.

Moving on to step 11:
517 goes into 4930 9 times with a remainder of 277.
Record the quotient 9 as the next digit in the result. 
Result so far: 74978.719
Deduct 4653 from 4930 and we're left with 277.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2770, and continue the process.

Let's proceed to step 12:
When dividing 2770 by 517, we get 5 with a remainder of 185.
Use 5 as the next digit of our solution. 
Result so far: 74978.7195
If we subtract 2585 from 2770, we get 185.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1850, and continue the process.

Advancing to step 13:
517 can be fit into 1850 3 times, resulting in a remainder of 299.
Write down 3 as next digit of the result. 
Result so far: 74978.71953
Deduct 1551 from 1850 and we're left with 299.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2990, and continue the process.

Let's proceed to step 14:
517 goes into 2990 5 times with a remainder of 405.
The number 5 becomes the next digit in our result. 
Result so far: 74978.719535
Subtract 2585 from 2990 to get 405.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4050, and continue the process.

Step 15:
4050 divided by 517 is 7 with a remainder of 431.
Use 7 as the next digit of our solution. 
Result so far: 74978.7195357
If we take 3619 away from 4050, we end up with 431.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4310, and continue the process.

On to step 16:
517 goes into 4310 8 times with a remainder of 174.
Put 8 as the next digit of the answer. 
Result so far: 74978.71953578
Subtract 4136 from 4310 to get 174.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1740, and continue the process.

Our division results in 74978.71953578 with a remaining 1.74e-07.