We're dividing 38906827 by 40 
We want to figure out the number of times 38906827 can be divided by 40.

On to step 1:
3 divided by 40 is 0 with a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Include the next digit (8) from the dividend after 3, then repeat: 38 / 40

Advancing to step 2:
40 goes into 38 0 times with a remainder of 38.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 38 after subtracting 0 from 38.
Include the next digit (9) from the dividend after 38, then repeat: 389 / 40

Advancing to step 3:
40 can be fit into 389 9 times, resulting in a remainder of 29.
Record the quotient 9 as the next digit in the result. 
Result so far: 9.0
Subtracting 360 from 389 leaves us with 29.
Take the next digit (0) from the dividend and append it to 29, then repeat: 290 / 40

Advancing to step 4:
40 can be fit into 290 7 times, resulting in a remainder of 10.
The number 7 becomes the next digit in our result. 
Result so far: 97.0
If we subtract 280 from 290, we get 10.
Bring next digit (6) of the dividend behind the 10 and repeat the process: 106 / 40

Let's proceed to step 5:
When dividing 106 by 40, we get 2 with a remainder of 26.
Use 2 as the next digit of our solution. 
Result so far: 972.0
Subtract 80 from 106 to get 26.
Include the next digit (8) from the dividend after 26, then repeat: 268 / 40

On to step 6:
If we divide 268 by 40, we get 6 and a remainder of 28.
The next digit of our result is 6. 
Result so far: 9726.0
If we subtract 240 from 268, we get 28.
Fetch the next digit (2) from the dividend, attach it to 28 and continue: 282 / 40

Moving on to step 7:
282 divided by 40 is 7 with a remainder of 2.
Put 7 as the next digit of the answer. 
Result so far: 97267.0
Subtract 280 from 282 to get 2.
Bring next digit (7) of the dividend behind the 2 and repeat the process: 27 / 40

On to step 8:
The number 40 fits into 27 0 times, leaving a remainder of 27.
Write down 0 as next digit of the result. 
Result so far: 972670.0
If we take 0 away from 27, we end up with 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Moving on to step 9:
270 divided by 40 is 6 with a remainder of 30.
Record the quotient 6 as the next digit in the result. 
Result so far: 972670.6
Deduct 240 from 270 and we're left with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Let's proceed to step 10:
300 divided by 40 is 7 with a remainder of 20.
Use 7 as the next digit of our solution. 
Result so far: 972670.67
If we take 280 away from 300, we end up with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 11:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 972670.675
Subtracting 200 from 200 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 12:
When dividing 0 by 40, we get 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 972670.675
If we take 0 away from 0, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 13:
If we divide 0 by 40, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 972670.675
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

After the division, we end up with 972670.675 and a remainder of 0.0.