We're dividing 16985623 by 438 
We're looking to find how many times 438 goes into 16985623.

Advancing to step 1:
438 can be fit into 1 0 times, resulting in a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Append the next digit (6) from the dividend to 1 and continue with: 16 / 438

Going ahead to step 2:
16 divided by 438 is 0 with a remainder of 16.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 16, we end up with 16.
Fetch the next digit (9) from the dividend, attach it to 16 and continue: 169 / 438

On to step 3:
When dividing 169 by 438, we get 0 with a remainder of 169.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 169, we get 169.
Bring next digit (8) of the dividend behind the 169 and repeat the process: 1698 / 438

Moving on to step 4:
1698 divided by 438 is 3 with a remainder of 384.
Write down 3 as next digit of the result. 
Result so far: 3.0
Subtract 1314 from 1698 to get 384.
Grab the next digit (5) from the dividend, add it to 384, then carry on: 3845 / 438

Step 5:
3845 divided by 438 is 8 with a remainder of 341.
Write down 8 as next digit of the result. 
Result so far: 38.0
The remainder is 341 after subtracting 3504 from 3845.
Append the next digit (6) from the dividend to 341 and continue with: 3416 / 438

Step 6:
When dividing 3416 by 438, we get 7 with a remainder of 350.
Record the quotient 7 as the next digit in the result. 
Result so far: 387.0
The remainder is 350 after subtracting 3066 from 3416.
Append the next digit (2) from the dividend to 350 and continue with: 3502 / 438

Moving on to step 7:
The number 438 fits into 3502 7 times, leaving a remainder of 436.
Use 7 as the next digit of our solution. 
Result so far: 3877.0
Subtracting 3066 from 3502 leaves us with 436.
Append the next digit (3) from the dividend to 436 and continue with: 4363 / 438

Let's proceed to step 8:
If we divide 4363 by 438, we get 9 and a remainder of 421.
Write down 9 as next digit of the result. 
Result so far: 38779.0
Deduct 3942 from 4363 and we're left with 421.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4210, and continue the process.

Moving on to step 9:
438 can be fit into 4210 9 times, resulting in a remainder of 268.
Record the quotient 9 as the next digit in the result. 
Result so far: 38779.9
Subtracting 3942 from 4210 leaves us with 268.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2680, and continue the process.

Let's proceed to step 10:
The number 438 fits into 2680 6 times, leaving a remainder of 52.
The number 6 becomes the next digit in our result. 
Result so far: 38779.96
Deduct 2628 from 2680 and we're left with 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Moving on to step 11:
The number 438 fits into 520 1 times, leaving a remainder of 82.
The number 1 becomes the next digit in our result. 
Result so far: 38779.961
The remainder is 82 after subtracting 438 from 520.
Since there are no more digits in the dividend, we add a zero to the remainder making it 820, and continue the process.

On to step 12:
When dividing 820 by 438, we get 1 with a remainder of 382.
The number 1 becomes the next digit in our result. 
Result so far: 38779.9611
Deduct 438 from 820 and we're left with 382.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3820, and continue the process.

The final outcome is 38779.9611, with a leftover of 0.00382.