We look at the division of 12967283 by 396 
We want to divide 12967283 by 396.

Advancing to step 1:
When dividing 1 by 396, we get 0 with a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 1 leaves us with 1.
Take the next digit (2) from the dividend and append it to 1, then repeat: 12 / 396

Advancing to step 2:
396 can be fit into 12 0 times, resulting in a remainder of 12.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 12 leaves us with 12.
Take the next digit (9) from the dividend and append it to 12, then repeat: 129 / 396

Moving on to step 3:
If we divide 129 by 396, we get 0 and a remainder of 129.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 129 after subtracting 0 from 129.
Bring next digit (6) of the dividend behind the 129 and repeat the process: 1296 / 396

Let's proceed to step 4:
When dividing 1296 by 396, we get 3 with a remainder of 108.
Put 3 as the next digit of the answer. 
Result so far: 3.0
Subtract 1188 from 1296 to get 108.
Fetch the next digit (7) from the dividend, attach it to 108 and continue: 1087 / 396

Step 5:
396 can be fit into 1087 2 times, resulting in a remainder of 295.
The number 2 becomes the next digit in our result. 
Result so far: 32.0
Subtracting 792 from 1087 leaves us with 295.
Append the next digit (2) from the dividend to 295 and continue with: 2952 / 396

Advancing to step 6:
The number 396 fits into 2952 7 times, leaving a remainder of 180.
Record the quotient 7 as the next digit in the result. 
Result so far: 327.0
The remainder is 180 after subtracting 2772 from 2952.
Grab the next digit (8) from the dividend, add it to 180, then carry on: 1808 / 396

Step 7:
When dividing 1808 by 396, we get 4 with a remainder of 224.
The number 4 becomes the next digit in our result. 
Result so far: 3274.0
Subtract 1584 from 1808 to get 224.
Take the next digit (3) from the dividend and append it to 224, then repeat: 2243 / 396

Let's proceed to step 8:
396 can be fit into 2243 5 times, resulting in a remainder of 263.
Use 5 as the next digit of our solution. 
Result so far: 32745.0
Deduct 1980 from 2243 and we're left with 263.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2630, and continue the process.

Advancing to step 9:
396 goes into 2630 6 times with a remainder of 254.
Use 6 as the next digit of our solution. 
Result so far: 32745.6
Subtracting 2376 from 2630 leaves us with 254.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2540, and continue the process.

Going ahead to step 10:
When dividing 2540 by 396, we get 6 with a remainder of 164.
The number 6 becomes the next digit in our result. 
Result so far: 32745.66
Subtracting 2376 from 2540 leaves us with 164.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1640, and continue the process.

The final result is 32745.66 with a remainder of 0.164.