We look at the division of 38028702 by 978 
We want to divide 38028702 by 978.

Advancing to step 1:
If we divide 3 by 978, we get 0 and a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Grab the next digit (8) from the dividend, add it to 3, then carry on: 38 / 978

On to step 2:
978 can be fit into 38 0 times, resulting in a remainder of 38.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 38, we end up with 38.
Grab the next digit (0) from the dividend, add it to 38, then carry on: 380 / 978

Going ahead to step 3:
380 divided by 978 is 0 with a remainder of 380.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 380, we get 380.
Bring next digit (2) of the dividend behind the 380 and repeat the process: 3802 / 978

Advancing to step 4:
978 goes into 3802 3 times with a remainder of 868.
Put 3 as the next digit of the answer. 
Result so far: 3.0
Subtract 2934 from 3802 to get 868.
Take the next digit (8) from the dividend and append it to 868, then repeat: 8688 / 978

On to step 5:
The number 978 fits into 8688 8 times, leaving a remainder of 864.
Write down 8 as next digit of the result. 
Result so far: 38.0
If we subtract 7824 from 8688, we get 864.
Append the next digit (7) from the dividend to 864 and continue with: 8647 / 978

Advancing to step 6:
If we divide 8647 by 978, we get 8 and a remainder of 823.
Put 8 as the next digit of the answer. 
Result so far: 388.0
The remainder is 823 after subtracting 7824 from 8647.
Include the next digit (0) from the dividend after 823, then repeat: 8230 / 978

Advancing to step 7:
If we divide 8230 by 978, we get 8 and a remainder of 406.
Put 8 as the next digit of the answer. 
Result so far: 3888.0
Subtracting 7824 from 8230 leaves us with 406.
Append the next digit (2) from the dividend to 406 and continue with: 4062 / 978

Moving on to step 8:
The number 978 fits into 4062 4 times, leaving a remainder of 150.
Record the quotient 4 as the next digit in the result. 
Result so far: 38884.0
The remainder is 150 after subtracting 3912 from 4062.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1500, and continue the process.

Step 9:
978 can be fit into 1500 1 times, resulting in a remainder of 522.
Use 1 as the next digit of our solution. 
Result so far: 38884.1
If we take 978 away from 1500, we end up with 522.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5220, and continue the process.

Going ahead to step 10:
978 can be fit into 5220 5 times, resulting in a remainder of 330.
Use 5 as the next digit of our solution. 
Result so far: 38884.15
Subtract 4890 from 5220 to get 330.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3300, and continue the process.

Let's proceed to step 11:
When dividing 3300 by 978, we get 3 with a remainder of 366.
Put 3 as the next digit of the answer. 
Result so far: 38884.153
Subtract 2934 from 3300 to get 366.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3660, and continue the process.

On to step 12:
When dividing 3660 by 978, we get 3 with a remainder of 726.
Write down 3 as next digit of the result. 
Result so far: 38884.1533
If we subtract 2934 from 3660, we get 726.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7260, and continue the process.

The final result is 38884.1533 with a remainder of 0.00726.