426790 ÷ 38 
We want to figure out the number of times 426790 can be divided by 38.

Let's proceed to step 1:
38 goes into 4 0 times with a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Take the next digit (2) from the dividend and append it to 4, then repeat: 42 / 38

Going ahead to step 2:
When dividing 42 by 38, we get 1 with a remainder of 4.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we take 38 away from 42, we end up with 4.
Bring next digit (6) of the dividend behind the 4 and repeat the process: 46 / 38

On to step 3:
38 goes into 46 1 times with a remainder of 8.
Record the quotient 1 as the next digit in the result. 
Result so far: 11.0
If we subtract 38 from 46, we get 8.
Grab the next digit (7) from the dividend, add it to 8, then carry on: 87 / 38

Advancing to step 4:
If we divide 87 by 38, we get 2 and a remainder of 11.
The next digit of our result is 2. 
Result so far: 112.0
Subtracting 76 from 87 leaves us with 11.
Append the next digit (9) from the dividend to 11 and continue with: 119 / 38

Moving on to step 5:
38 goes into 119 3 times with a remainder of 5.
Use 3 as the next digit of our solution. 
Result so far: 1123.0
Deduct 114 from 119 and we're left with 5.
Append the next digit (0) from the dividend to 5 and continue with: 50 / 38

Step 6:
When dividing 50 by 38, we get 1 with a remainder of 12.
Put 1 as the next digit of the answer. 
Result so far: 11231.0
Deduct 38 from 50 and we're left with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Going ahead to step 7:
If we divide 120 by 38, we get 3 and a remainder of 6.
Write down 3 as next digit of the result. 
Result so far: 11231.3
Deduct 114 from 120 and we're left with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Going ahead to step 8:
The number 38 fits into 60 1 times, leaving a remainder of 22.
The next digit of our result is 1. 
Result so far: 11231.31
If we take 38 away from 60, we end up with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Step 9:
When dividing 220 by 38, we get 5 with a remainder of 30.
The next digit of our result is 5. 
Result so far: 11231.315
If we subtract 190 from 220, we get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Step 10:
The number 38 fits into 300 7 times, leaving a remainder of 34.
The number 7 becomes the next digit in our result. 
Result so far: 11231.3157
Subtract 266 from 300 to get 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Step 11:
If we divide 340 by 38, we get 8 and a remainder of 36.
The number 8 becomes the next digit in our result. 
Result so far: 11231.31578
Deduct 304 from 340 and we're left with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Advancing to step 12:
38 goes into 360 9 times with a remainder of 18.
The number 9 becomes the next digit in our result. 
Result so far: 11231.315789
The remainder is 18 after subtracting 342 from 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Moving on to step 13:
When dividing 180 by 38, we get 4 with a remainder of 28.
Record the quotient 4 as the next digit in the result. 
Result so far: 11231.3157894
Deduct 152 from 180 and we're left with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Step 14:
When dividing 280 by 38, we get 7 with a remainder of 14.
The next digit of our result is 7. 
Result so far: 11231.31578947
Subtract 266 from 280 to get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

The quotient of the division is 11231.31578947, and the remainder is 1.4e-08.