We look at the division of 38516823 by 826 
We want to divide 38516823 by 826.

Advancing to step 1:
If we divide 3 by 826, we get 0 and a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Take the next digit (8) from the dividend and append it to 3, then repeat: 38 / 826

Step 2:
The number 826 fits into 38 0 times, leaving 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.
Take the next digit (5) from the dividend and append it to 38, then repeat: 385 / 826

Advancing to step 3:
826 goes into 385 0 times with a remainder of 385.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 385, we get 385.
Fetch the next digit (1) from the dividend, attach it to 385 and continue: 3851 / 826

Moving on to step 4:
When dividing 3851 by 826, we get 4 with a remainder of 547.
The next digit of our result is 4. 
Result so far: 4.0
If we take 3304 away from 3851, we end up with 547.
Fetch the next digit (6) from the dividend, attach it to 547 and continue: 5476 / 826

On to step 5:
826 can be fit into 5476 6 times, resulting in a remainder of 520.
The next digit of our result is 6. 
Result so far: 46.0
Subtract 4956 from 5476 to get 520.
Include the next digit (8) from the dividend after 520, then repeat: 5208 / 826

Step 6:
When dividing 5208 by 826, we get 6 with a remainder of 252.
Put 6 as the next digit of the answer. 
Result so far: 466.0
If we take 4956 away from 5208, we end up with 252.
Take the next digit (2) from the dividend and append it to 252, then repeat: 2522 / 826

On to step 7:
826 can be fit into 2522 3 times, resulting in a remainder of 44.
Put 3 as the next digit of the answer. 
Result so far: 4663.0
Subtract 2478 from 2522 to get 44.
Bring next digit (3) of the dividend behind the 44 and repeat the process: 443 / 826

On to step 8:
If we divide 443 by 826, we get 0 and a remainder of 443.
Write down 0 as next digit of the result. 
Result so far: 46630.0
Deduct 0 from 443 and we're left with 443.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4430, and continue the process.

Moving on to step 9:
826 goes into 4430 5 times with a remainder of 300.
Put 5 as the next digit of the answer. 
Result so far: 46630.5
If we take 4130 away from 4430, we end up with 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3000, and continue the process.

Going ahead to step 10:
When dividing 3000 by 826, we get 3 with a remainder of 522.
Record the quotient 3 as the next digit in the result. 
Result so far: 46630.53
Subtracting 2478 from 3000 leaves us with 522.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5220, and continue the process.

Moving on to step 11:
5220 divided by 826 is 6 with a remainder of 264.
Record the quotient 6 as the next digit in the result. 
Result so far: 46630.536
Subtracting 4956 from 5220 leaves us with 264.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2640, and continue the process.

Moving on to step 12:
826 can be fit into 2640 3 times, resulting in a remainder of 162.
Write down 3 as next digit of the result. 
Result so far: 46630.5363
If we take 2478 away from 2640, we end up with 162.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1620, and continue the process.

Let's proceed to step 13:
826 can be fit into 1620 1 times, resulting in a remainder of 794.
The next digit of our result is 1. 
Result so far: 46630.53631
Deduct 826 from 1620 and we're left with 794.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7940, and continue the process.

Let's proceed to step 14:
7940 divided by 826 is 9 with a remainder of 506.
The next digit of our result is 9. 
Result so far: 46630.536319
The remainder is 506 after subtracting 7434 from 7940.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5060, and continue the process.

Moving on to step 15:
If we divide 5060 by 826, we get 6 and a remainder of 104.
The next digit of our result is 6. 
Result so far: 46630.5363196
Deduct 4956 from 5060 and we're left with 104.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1040, and continue the process.

Going ahead to step 16:
826 goes into 1040 1 times with a remainder of 214.
Record the quotient 1 as the next digit in the result. 
Result so far: 46630.53631961
Deduct 826 from 1040 and we're left with 214.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2140, and continue the process.

The final outcome is 46630.53631961, with a leftover of 2.14e-07.