We look at the division of 38432073 by 44 
We want to divide 38432073 by 44.

Going ahead to step 1:
If we divide 3 by 44, we get 0 and a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Include the next digit (8) from the dividend after 3, then repeat: 38 / 44

On to step 2:
When dividing 38 by 44, we get 0 with a remainder of 38.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 38 and we're left with 38.
Include the next digit (4) from the dividend after 38, then repeat: 384 / 44

Step 3:
44 goes into 384 8 times with a remainder of 32.
The number 8 becomes the next digit in our result. 
Result so far: 8.0
If we take 352 away from 384, we end up with 32.
Grab the next digit (3) from the dividend, add it to 32, then carry on: 323 / 44

Let's proceed to step 4:
The number 44 fits into 323 7 times, leaving a remainder of 15.
Put 7 as the next digit of the answer. 
Result so far: 87.0
Deduct 308 from 323 and we're left with 15.
Append the next digit (2) from the dividend to 15 and continue with: 152 / 44

Moving on to step 5:
The number 44 fits into 152 3 times, leaving a remainder of 20.
Record the quotient 3 as the next digit in the result. 
Result so far: 873.0
Deduct 132 from 152 and we're left with 20.
Bring next digit (0) of the dividend behind the 20 and repeat the process: 200 / 44

On to step 6:
200 divided by 44 is 4 with a remainder of 24.
The next digit of our result is 4. 
Result so far: 8734.0
Subtract 176 from 200 to get 24.
Bring next digit (7) of the dividend behind the 24 and repeat the process: 247 / 44

Moving on to step 7:
44 can be fit into 247 5 times, resulting in a remainder of 27.
The number 5 becomes the next digit in our result. 
Result so far: 87345.0
Subtract 220 from 247 to get 27.
Fetch the next digit (3) from the dividend, attach it to 27 and continue: 273 / 44

On to step 8:
44 can be fit into 273 6 times, resulting in a remainder of 9.
Use 6 as the next digit of our solution. 
Result so far: 873456.0
Subtracting 264 from 273 leaves us with 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Advancing to step 9:
90 divided by 44 is 2 with a remainder of 2.
Use 2 as the next digit of our solution. 
Result so far: 873456.2
If we take 88 away from 90, we end up with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

On to step 10:
44 goes into 20 0 times with a remainder of 20.
Write down 0 as next digit of the result. 
Result so far: 873456.2
If we take 0 away from 20, we end up with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 11:
44 can be fit into 200 4 times, resulting in a remainder of 24.
Write down 4 as next digit of the result. 
Result so far: 873456.204
Subtract 176 from 200 to get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Advancing to step 12:
If we divide 240 by 44, we get 5 and a remainder of 20.
The number 5 becomes the next digit in our result. 
Result so far: 873456.2045
Subtracting 220 from 240 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 13:
44 goes into 200 4 times with a remainder of 24.
Write down 4 as next digit of the result. 
Result so far: 873456.20454
If we subtract 176 from 200, we get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Let's proceed to step 14:
If we divide 240 by 44, we get 5 and a remainder of 20.
The number 5 becomes the next digit in our result. 
Result so far: 873456.204545
The remainder is 20 after subtracting 220 from 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 15:
When dividing 200 by 44, we get 4 with a remainder of 24.
The number 4 becomes the next digit in our result. 
Result so far: 873456.2045454
Subtracting 176 from 200 leaves us with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Let's proceed to step 16:
When dividing 240 by 44, we get 5 with a remainder of 20.
Record the quotient 5 as the next digit in the result. 
Result so far: 873456.20454545
Subtracting 220 from 240 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

In conclusion, the division gives 873456.20454545 with a balance of 2e-08.