We look at the division of 38823119 by 967 
Let's see how many times 967 fits into 38823119.

Advancing to step 1:
967 can be fit into 3 0 times, resulting in a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Grab the next digit (8) from the dividend, add it to 3, then carry on: 38 / 967

Going ahead to step 2:
When dividing 38 by 967, we get 0 with a remainder of 38.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 38, we end up with 38.
Bring next digit (8) of the dividend behind the 38 and repeat the process: 388 / 967

Going ahead to step 3:
When dividing 388 by 967, we get 0 with a remainder of 388.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 388 to get 388.
Grab the next digit (2) from the dividend, add it to 388, then carry on: 3882 / 967

On to step 4:
3882 divided by 967 is 4 with a remainder of 14.
The next digit of our result is 4. 
Result so far: 4.0
Deduct 3868 from 3882 and we're left with 14.
Include the next digit (3) from the dividend after 14, then repeat: 143 / 967

Going ahead to step 5:
967 goes into 143 0 times with a remainder of 143.
The number 0 becomes the next digit in our result. 
Result so far: 40.0
If we take 0 away from 143, we end up with 143.
Append the next digit (1) from the dividend to 143 and continue with: 1431 / 967

Going ahead to step 6:
1431 divided by 967 is 1 with a remainder of 464.
Use 1 as the next digit of our solution. 
Result so far: 401.0
Subtracting 967 from 1431 leaves us with 464.
Bring next digit (1) of the dividend behind the 464 and repeat the process: 4641 / 967

Advancing to step 7:
967 can be fit into 4641 4 times, resulting in a remainder of 773.
Put 4 as the next digit of the answer. 
Result so far: 4014.0
Subtract 3868 from 4641 to get 773.
Append the next digit (9) from the dividend to 773 and continue with: 7739 / 967

Step 8:
967 can be fit into 7739 8 times, resulting in a remainder of 3.
Record the quotient 8 as the next digit in the result. 
Result so far: 40148.0
If we subtract 7736 from 7739, we get 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Advancing to step 9:
When dividing 30 by 967, we get 0 with a remainder of 30.
The number 0 becomes the next digit in our result. 
Result so far: 40148.0
The remainder is 30 after subtracting 0 from 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:
If we divide 300 by 967, we get 0 and a remainder of 300.
The next digit of our result is 0. 
Result so far: 40148.0
Subtract 0 from 300 to get 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3000, and continue the process.

The final result is 40148.0 with a remainder of 0.3.