We're dividing 38044478 by 726 
Let's see how many times 726 fits into 38044478.

Going ahead to step 1:
When dividing 3 by 726, we get 0 with a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Fetch the next digit (8) from the dividend, attach it to 3 and continue: 38 / 726

Step 2:
When dividing 38 by 726, we get 0 with a remainder of 38.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 38, we end up with 38.
Include the next digit (0) from the dividend after 38, then repeat: 380 / 726

Let's proceed to step 3:
726 goes into 380 0 times with a remainder of 380.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 380, we get 380.
Grab the next digit (4) from the dividend, add it to 380, then carry on: 3804 / 726

Going ahead to step 4:
726 goes into 3804 5 times with a remainder of 174.
Record the quotient 5 as the next digit in the result. 
Result so far: 5.0
Deduct 3630 from 3804 and we're left with 174.
Take the next digit (4) from the dividend and append it to 174, then repeat: 1744 / 726

Let's proceed to step 5:
The number 726 fits into 1744 2 times, leaving a remainder of 292.
Write down 2 as next digit of the result. 
Result so far: 52.0
Subtracting 1452 from 1744 leaves us with 292.
Bring next digit (4) of the dividend behind the 292 and repeat the process: 2924 / 726

Let's proceed to step 6:
If we divide 2924 by 726, we get 4 and a remainder of 20.
Put 4 as the next digit of the answer. 
Result so far: 524.0
Deduct 2904 from 2924 and we're left with 20.
Take the next digit (7) from the dividend and append it to 20, then repeat: 207 / 726

Advancing to step 7:
If we divide 207 by 726, we get 0 and a remainder of 207.
Write down 0 as next digit of the result. 
Result so far: 5240.0
Subtracting 0 from 207 leaves us with 207.
Bring next digit (8) of the dividend behind the 207 and repeat the process: 2078 / 726

Let's proceed to step 8:
If we divide 2078 by 726, we get 2 and a remainder of 626.
The next digit of our result is 2. 
Result so far: 52402.0
Deduct 1452 from 2078 and we're left with 626.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6260, and continue the process.

Advancing to step 9:
6260 divided by 726 is 8 with a remainder of 452.
The next digit of our result is 8. 
Result so far: 52402.8
Deduct 5808 from 6260 and we're left with 452.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4520, and continue the process.

Step 10:
The number 726 fits into 4520 6 times, leaving a remainder of 164.
The number 6 becomes the next digit in our result. 
Result so far: 52402.86
Subtract 4356 from 4520 to get 164.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1640, and continue the process.

Going ahead to step 11:
If we divide 1640 by 726, we get 2 and a remainder of 188.
Use 2 as the next digit of our solution. 
Result so far: 52402.862
If we subtract 1452 from 1640, we get 188.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1880, and continue the process.

On to step 12:
The number 726 fits into 1880 2 times, leaving a remainder of 428.
The next digit of our result is 2. 
Result so far: 52402.8622
Deduct 1452 from 1880 and we're left with 428.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4280, and continue the process.

The quotient of the division is 52402.8622, and the remainder is 0.00428.