We divide 38671459 by 792
We want to figure out the number of times 38671459 can be divided by 792.

On to step 1:
If we divide 3 by 792, we get 0 and a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Take the next digit (8) from the dividend and append it to 3, then repeat: 38 / 792

Advancing to step 2:
When dividing 38 by 792, we get 0 with a remainder of 38.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 38 and we're left with 38.
Fetch the next digit (6) from the dividend, attach it to 38 and continue: 386 / 792

Moving on to step 3:
386 divided by 792 is 0 with a remainder of 386.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 386 and we're left with 386.
Grab the next digit (7) from the dividend, add it to 386, then carry on: 3867 / 792

Moving on to step 4:
If we divide 3867 by 792, we get 4 and a remainder of 699.
Use 4 as the next digit of our solution. 
Result so far: 4.0
If we subtract 3168 from 3867, we get 699.
Grab the next digit (1) from the dividend, add it to 699, then carry on: 6991 / 792

Moving on to step 5:
792 can be fit into 6991 8 times, resulting in a remainder of 655.
Record the quotient 8 as the next digit in the result. 
Result so far: 48.0
Subtracting 6336 from 6991 leaves us with 655.
Fetch the next digit (4) from the dividend, attach it to 655 and continue: 6554 / 792

Going ahead to step 6:
When dividing 6554 by 792, we get 8 with a remainder of 218.
The number 8 becomes the next digit in our result. 
Result so far: 488.0
Deduct 6336 from 6554 and we're left with 218.
Append the next digit (5) from the dividend to 218 and continue with: 2185 / 792

Going ahead to step 7:
792 can be fit into 2185 2 times, resulting in a remainder of 601.
Record the quotient 2 as the next digit in the result. 
Result so far: 4882.0
Deduct 1584 from 2185 and we're left with 601.
Fetch the next digit (9) from the dividend, attach it to 601 and continue: 6019 / 792

Advancing to step 8:
792 can be fit into 6019 7 times, resulting in a remainder of 475.
Put 7 as the next digit of the answer. 
Result so far: 48827.0
Subtracting 5544 from 6019 leaves us with 475.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4750, and continue the process.

Moving on to step 9:
792 goes into 4750 5 times with a remainder of 790.
Use 5 as the next digit of our solution. 
Result so far: 48827.5
Deduct 3960 from 4750 and we're left with 790.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7900, and continue the process.

Moving on to step 10:
792 goes into 7900 9 times with a remainder of 772.
Use 9 as the next digit of our solution. 
Result so far: 48827.59
Subtracting 7128 from 7900 leaves us with 772.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7720, and continue the process.

Moving on to step 11:
If we divide 7720 by 792, we get 9 and a remainder of 592.
The number 9 becomes the next digit in our result. 
Result so far: 48827.599
If we subtract 7128 from 7720, we get 592.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5920, and continue the process.

The final result is 48827.599 with a remainder of 0.0592.