12438544 ÷ 392 
We want to divide 12438544 by 392.

Step 1:
392 goes into 1 0 times with a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Include the next digit (2) from the dividend after 1, then repeat: 12 / 392

Let's proceed to step 2:
12 divided by 392 is 0 with a remainder of 12.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 12, we end up with 12.
Grab the next digit (4) from the dividend, add it to 12, then carry on: 124 / 392

Going ahead to step 3:
If we divide 124 by 392, we get 0 and a remainder of 124.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 124, we get 124.
Grab the next digit (3) from the dividend, add it to 124, then carry on: 1243 / 392

Going ahead to step 4:
1243 divided by 392 is 3 with a remainder of 67.
The next digit of our result is 3. 
Result so far: 3.0
If we take 1176 away from 1243, we end up with 67.
Include the next digit (8) from the dividend after 67, then repeat: 678 / 392

Moving on to step 5:
If we divide 678 by 392, we get 1 and a remainder of 286.
The next digit of our result is 1. 
Result so far: 31.0
Deduct 392 from 678 and we're left with 286.
Append the next digit (5) from the dividend to 286 and continue with: 2865 / 392

Going ahead to step 6:
The number 392 fits into 2865 7 times, leaving a remainder of 121.
Put 7 as the next digit of the answer. 
Result so far: 317.0
If we take 2744 away from 2865, we end up with 121.
Take the next digit (4) from the dividend and append it to 121, then repeat: 1214 / 392

Step 7:
If we divide 1214 by 392, we get 3 and a remainder of 38.
Record the quotient 3 as the next digit in the result. 
Result so far: 3173.0
Subtract 1176 from 1214 to get 38.
Take the next digit (4) from the dividend and append it to 38, then repeat: 384 / 392

Let's proceed to step 8:
392 can be fit into 384 0 times, resulting in a remainder of 384.
Put 0 as the next digit of the answer. 
Result so far: 31730.0
The remainder is 384 after subtracting 0 from 384.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3840, and continue the process.

Advancing to step 9:
If we divide 3840 by 392, we get 9 and a remainder of 312.
Record the quotient 9 as the next digit in the result. 
Result so far: 31730.9
If we subtract 3528 from 3840, we get 312.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3120, and continue the process.

Moving on to step 10:
392 can be fit into 3120 7 times, resulting in a remainder of 376.
Record the quotient 7 as the next digit in the result. 
Result so far: 31730.97
Deduct 2744 from 3120 and we're left with 376.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3760, and continue the process.

Moving on to step 11:
When dividing 3760 by 392, we get 9 with a remainder of 232.
Write down 9 as next digit of the result. 
Result so far: 31730.979
If we take 3528 away from 3760, we end up with 232.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2320, and continue the process.

On to step 12:
392 can be fit into 2320 5 times, resulting in a remainder of 360.
Use 5 as the next digit of our solution. 
Result so far: 31730.9795
The remainder is 360 after subtracting 1960 from 2320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3600, and continue the process.

On to step 13:
3600 divided by 392 is 9 with a remainder of 72.
Use 9 as the next digit of our solution. 
Result so far: 31730.97959
Deduct 3528 from 3600 and we're left with 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

Advancing to step 14:
The number 392 fits into 720 1 times, leaving a remainder of 328.
Record the quotient 1 as the next digit in the result. 
Result so far: 31730.979591
Subtract 392 from 720 to get 328.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3280, and continue the process.

Let's proceed to step 15:
If we divide 3280 by 392, we get 8 and a remainder of 144.
Use 8 as the next digit of our solution. 
Result so far: 31730.9795918
If we take 3136 away from 3280, we end up with 144.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1440, and continue the process.

Let's proceed to step 16:
The number 392 fits into 1440 3 times, leaving a remainder of 264.
Write down 3 as next digit of the result. 
Result so far: 31730.97959183
The remainder is 264 after subtracting 1176 from 1440.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2640, and continue the process.

In conclusion, the division gives 31730.97959183 with a balance of 2.64e-07.