We look at the division of 47706519 by 438 
Let's see how many times 438 fits into 47706519.

Step 1:
438 can be fit into 4 0 times, resulting in a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Append the next digit (7) from the dividend to 4 and continue with: 47 / 438

Going ahead to step 2:
When dividing 47 by 438, we get 0 with a remainder of 47.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 47 and we're left with 47.
Fetch the next digit (7) from the dividend, attach it to 47 and continue: 477 / 438

Step 3:
The number 438 fits into 477 1 times, leaving a remainder of 39.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we take 438 away from 477, we end up with 39.
Bring next digit (0) of the dividend behind the 39 and repeat the process: 390 / 438

Let's proceed to step 4:
If we divide 390 by 438, we get 0 and a remainder of 390.
The next digit of our result is 0. 
Result so far: 10.0
If we take 0 away from 390, we end up with 390.
Fetch the next digit (6) from the dividend, attach it to 390 and continue: 3906 / 438

Step 5:
3906 divided by 438 is 8 with a remainder of 402.
Use 8 as the next digit of our solution. 
Result so far: 108.0
If we take 3504 away from 3906, we end up with 402.
Fetch the next digit (5) from the dividend, attach it to 402 and continue: 4025 / 438

Going ahead to step 6:
438 goes into 4025 9 times with a remainder of 83.
Record the quotient 9 as the next digit in the result. 
Result so far: 1089.0
Deduct 3942 from 4025 and we're left with 83.
Include the next digit (1) from the dividend after 83, then repeat: 831 / 438

On to step 7:
The number 438 fits into 831 1 times, leaving a remainder of 393.
Record the quotient 1 as the next digit in the result. 
Result so far: 10891.0
Subtract 438 from 831 to get 393.
Append the next digit (9) from the dividend to 393 and continue with: 3939 / 438

Moving on to step 8:
3939 divided by 438 is 8 with a remainder of 435.
Record the quotient 8 as the next digit in the result. 
Result so far: 108918.0
If we subtract 3504 from 3939, we get 435.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4350, and continue the process.

Step 9:
When dividing 4350 by 438, we get 9 with a remainder of 408.
The next digit of our result is 9. 
Result so far: 108918.9
If we take 3942 away from 4350, we end up with 408.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4080, and continue the process.

Let's proceed to step 10:
The number 438 fits into 4080 9 times, leaving a remainder of 138.
Put 9 as the next digit of the answer. 
Result so far: 108918.99
Deduct 3942 from 4080 and we're left with 138.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1380, and continue the process.

The quotient of the division is 108918.99, and the remainder is 0.138.