99673000 divided by 438 
We're looking to find how many times 438 goes into 99673000.

Going ahead to step 1:
When dividing 9 by 438, we get 0 with a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 9 and we're left with 9.
Append the next digit (9) from the dividend to 9 and continue with: 99 / 438

Going ahead to step 2:
If we divide 99 by 438, we get 0 and a remainder of 99.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 99 and we're left with 99.
Grab the next digit (6) from the dividend, add it to 99, then carry on: 996 / 438

Advancing to step 3:
The number 438 fits into 996 2 times, leaving a remainder of 120.
Use 2 as the next digit of our solution. 
Result so far: 2.0
If we take 876 away from 996, we end up with 120.
Grab the next digit (7) from the dividend, add it to 120, then carry on: 1207 / 438

Moving on to step 4:
438 goes into 1207 2 times with a remainder of 331.
Record the quotient 2 as the next digit in the result. 
Result so far: 22.0
If we subtract 876 from 1207, we get 331.
Fetch the next digit (3) from the dividend, attach it to 331 and continue: 3313 / 438

Let's proceed to step 5:
When dividing 3313 by 438, we get 7 with a remainder of 247.
The number 7 becomes the next digit in our result. 
Result so far: 227.0
Subtract 3066 from 3313 to get 247.
Bring next digit (0) of the dividend behind the 247 and repeat the process: 2470 / 438

Going ahead to step 6:
When dividing 2470 by 438, we get 5 with a remainder of 280.
Put 5 as the next digit of the answer. 
Result so far: 2275.0
Subtracting 2190 from 2470 leaves us with 280.
Append the next digit (0) from the dividend to 280 and continue with: 2800 / 438

Moving on to step 7:
The number 438 fits into 2800 6 times, leaving a remainder of 172.
Put 6 as the next digit of the answer. 
Result so far: 22756.0
Subtract 2628 from 2800 to get 172.
Append the next digit (0) from the dividend to 172 and continue with: 1720 / 438

On to step 8:
The number 438 fits into 1720 3 times, leaving a remainder of 406.
Record the quotient 3 as the next digit in the result. 
Result so far: 227563.0
Subtract 1314 from 1720 to get 406.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4060, and continue the process.

Going ahead to step 9:
If we divide 4060 by 438, we get 9 and a remainder of 118.
Use 9 as the next digit of our solution. 
Result so far: 227563.9
Deduct 3942 from 4060 and we're left with 118.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1180, and continue the process.

On to step 10:
The number 438 fits into 1180 2 times, leaving a remainder of 304.
Use 2 as the next digit of our solution. 
Result so far: 227563.92
Subtracting 876 from 1180 leaves us with 304.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3040, and continue the process.

Moving on to step 11:
438 can be fit into 3040 6 times, resulting in a remainder of 412.
Use 6 as the next digit of our solution. 
Result so far: 227563.926
If we take 2628 away from 3040, we end up with 412.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4120, and continue the process.

On to step 12:
438 goes into 4120 9 times with a remainder of 178.
Write down 9 as next digit of the result. 
Result so far: 227563.9269
Subtracting 3942 from 4120 leaves us with 178.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1780, and continue the process.

Let's proceed to step 13:
1780 divided by 438 is 4 with a remainder of 28.
Put 4 as the next digit of the answer. 
Result so far: 227563.92694
If we subtract 1752 from 1780, we get 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Let's proceed to step 14:
280 divided by 438 is 0 with a remainder of 280.
Put 0 as the next digit of the answer. 
Result so far: 227563.92694
If we take 0 away from 280, we end up with 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2800, and continue the process.

Advancing to step 15:
When dividing 2800 by 438, we get 6 with a remainder of 172.
Record the quotient 6 as the next digit in the result. 
Result so far: 227563.9269406
If we take 2628 away from 2800, we end up with 172.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1720, and continue the process.

Step 16:
The number 438 fits into 1720 3 times, leaving a remainder of 406.
The next digit of our result is 3. 
Result so far: 227563.92694063
Subtracting 1314 from 1720 leaves us with 406.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4060, and continue the process.

The quotient of the division is 227563.92694063, and the remainder is 4.06e-07.