38426806 ÷ 397 
We want to figure out the number of times 38426806 can be divided by 397.

Step 1:
3 divided by 397 is 0 with 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.
Include the next digit (8) from the dividend after 3, then repeat: 38 / 397

Moving on to step 2:
The number 397 fits into 38 0 times, leaving a remainder of 38.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 38 and we're left with 38.
Append the next digit (4) from the dividend to 38 and continue with: 384 / 397

Moving on to step 3:
397 can be fit into 384 0 times, resulting in a remainder of 384.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 384 to get 384.
Fetch the next digit (2) from the dividend, attach it to 384 and continue: 3842 / 397

Going ahead to step 4:
397 goes into 3842 9 times with a remainder of 269.
Record the quotient 9 as the next digit in the result. 
Result so far: 9.0
If we subtract 3573 from 3842, we get 269.
Include the next digit (6) from the dividend after 269, then repeat: 2696 / 397

Advancing to step 5:
397 can be fit into 2696 6 times, resulting in a remainder of 314.
Put 6 as the next digit of the answer. 
Result so far: 96.0
If we take 2382 away from 2696, we end up with 314.
Fetch the next digit (8) from the dividend, attach it to 314 and continue: 3148 / 397

Let's proceed to step 6:
3148 divided by 397 is 7 with a remainder of 369.
Write down 7 as next digit of the result. 
Result so far: 967.0
Subtracting 2779 from 3148 leaves us with 369.
Include the next digit (0) from the dividend after 369, then repeat: 3690 / 397

On to step 7:
397 goes into 3690 9 times with a remainder of 117.
Put 9 as the next digit of the answer. 
Result so far: 9679.0
If we take 3573 away from 3690, we end up with 117.
Append the next digit (6) from the dividend to 117 and continue with: 1176 / 397

Moving on to step 8:
When dividing 1176 by 397, we get 2 with a remainder of 382.
Put 2 as the next digit of the answer. 
Result so far: 96792.0
Subtract 794 from 1176 to get 382.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3820, and continue the process.

Moving on to step 9:
If we divide 3820 by 397, we get 9 and a remainder of 247.
Write down 9 as next digit of the result. 
Result so far: 96792.9
Subtracting 3573 from 3820 leaves us with 247.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2470, and continue the process.

Advancing to step 10:
The number 397 fits into 2470 6 times, leaving a remainder of 88.
Record the quotient 6 as the next digit in the result. 
Result so far: 96792.96
Deduct 2382 from 2470 and we're left with 88.
Since there are no more digits in the dividend, we add a zero to the remainder making it 880, and continue the process.

Let's proceed to step 11:
397 can be fit into 880 2 times, resulting in a remainder of 86.
Use 2 as the next digit of our solution. 
Result so far: 96792.962
If we subtract 794 from 880, we get 86.
Since there are no more digits in the dividend, we add a zero to the remainder making it 860, and continue the process.

Going ahead to step 12:
397 can be fit into 860 2 times, resulting in a remainder of 66.
Write down 2 as next digit of the result. 
Result so far: 96792.9622
Subtract 794 from 860 to get 66.
Since there are no more digits in the dividend, we add a zero to the remainder making it 660, and continue the process.

The final result is 96792.9622 with a remainder of 0.00066.