Let's divide 39228358 by 826
We're looking to find how many times 826 goes into 39228358.

Going ahead to step 1:
3 divided by 826 is 0 with a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Grab the next digit (9) from the dividend, add it to 3, then carry on: 39 / 826

Advancing to step 2:
The number 826 fits into 39 0 times, leaving a remainder of 39.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 39 leaves us with 39.
Fetch the next digit (2) from the dividend, attach it to 39 and continue: 392 / 826

Going ahead to step 3:
826 goes into 392 0 times with a remainder of 392.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 392 to get 392.
Bring next digit (2) of the dividend behind the 392 and repeat the process: 3922 / 826

Going ahead to step 4:
826 goes into 3922 4 times with a remainder of 618.
Write down 4 as next digit of the result. 
Result so far: 4.0
Subtract 3304 from 3922 to get 618.
Append the next digit (8) from the dividend to 618 and continue with: 6188 / 826

On to step 5:
6188 divided by 826 is 7 with a remainder of 406.
Put 7 as the next digit of the answer. 
Result so far: 47.0
Deduct 5782 from 6188 and we're left with 406.
Bring next digit (3) of the dividend behind the 406 and repeat the process: 4063 / 826

Advancing to step 6:
826 can be fit into 4063 4 times, resulting in a remainder of 759.
The number 4 becomes the next digit in our result. 
Result so far: 474.0
Deduct 3304 from 4063 and we're left with 759.
Append the next digit (5) from the dividend to 759 and continue with: 7595 / 826

Moving on to step 7:
If we divide 7595 by 826, we get 9 and a remainder of 161.
Use 9 as the next digit of our solution. 
Result so far: 4749.0
Subtract 7434 from 7595 to get 161.
Grab the next digit (8) from the dividend, add it to 161, then carry on: 1618 / 826

Going ahead to step 8:
826 can be fit into 1618 1 times, resulting in a remainder of 792.
The number 1 becomes the next digit in our result. 
Result so far: 47491.0
Subtract 826 from 1618 to get 792.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7920, and continue the process.

Going ahead to step 9:
826 can be fit into 7920 9 times, resulting in a remainder of 486.
Use 9 as the next digit of our solution. 
Result so far: 47491.9
If we take 7434 away from 7920, we end up with 486.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4860, and continue the process.

Moving on to step 10:
When dividing 4860 by 826, we get 5 with a remainder of 730.
Record the quotient 5 as the next digit in the result. 
Result so far: 47491.95
If we subtract 4130 from 4860, we get 730.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7300, and continue the process.

Step 11:
If we divide 7300 by 826, we get 8 and a remainder of 692.
Use 8 as the next digit of our solution. 
Result so far: 47491.958
Subtracting 6608 from 7300 leaves us with 692.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6920, and continue the process.

Advancing to step 12:
826 can be fit into 6920 8 times, resulting in a remainder of 312.
The number 8 becomes the next digit in our result. 
Result so far: 47491.9588
If we take 6608 away from 6920, we end up with 312.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3120, and continue the process.

After the division, we end up with 47491.9588 and a remainder of 0.00312.