We look at the division of 438726 by 55 
We're looking to find how many times 55 goes into 438726.

Step 1:
The number 55 fits into 4 0 times, leaving a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Take the next digit (3) from the dividend and append it to 4, then repeat: 43 / 55

Step 2:
55 can be fit into 43 0 times, resulting in a remainder of 43.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 43, we end up with 43.
Append the next digit (8) from the dividend to 43 and continue with: 438 / 55

Advancing to step 3:
When dividing 438 by 55, we get 7 with a remainder of 53.
Write down 7 as next digit of the result. 
Result so far: 7.0
If we take 385 away from 438, we end up with 53.
Bring next digit (7) of the dividend behind the 53 and repeat the process: 537 / 55

Let's proceed to step 4:
55 goes into 537 9 times with a remainder of 42.
The next digit of our result is 9. 
Result so far: 79.0
Deduct 495 from 537 and we're left with 42.
Grab the next digit (2) from the dividend, add it to 42, then carry on: 422 / 55

On to step 5:
If we divide 422 by 55, we get 7 and a remainder of 37.
Use 7 as the next digit of our solution. 
Result so far: 797.0
Subtracting 385 from 422 leaves us with 37.
Append the next digit (6) from the dividend to 37 and continue with: 376 / 55

On to step 6:
If we divide 376 by 55, we get 6 and a remainder of 46.
The number 6 becomes the next digit in our result. 
Result so far: 7976.0
Subtract 330 from 376 to get 46.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

Let's proceed to step 7:
460 divided by 55 is 8 with a remainder of 20.
Put 8 as the next digit of the answer. 
Result so far: 7976.8
If we subtract 440 from 460, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 8:
When dividing 200 by 55, we get 3 with a remainder of 35.
Put 3 as the next digit of the answer. 
Result so far: 7976.83
Deduct 165 from 200 and we're left with 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Moving on to step 9:
If we divide 350 by 55, we get 6 and a remainder of 20.
Put 6 as the next digit of the answer. 
Result so far: 7976.836
If we take 330 away from 350, 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.

On to step 10:
When dividing 200 by 55, we get 3 with a remainder of 35.
Use 3 as the next digit of our solution. 
Result so far: 7976.8363
Deduct 165 from 200 and we're left with 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Step 11:
When dividing 350 by 55, we get 6 with a remainder of 20.
Record the quotient 6 as the next digit in the result. 
Result so far: 7976.83636
If we take 330 away from 350, 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.

Going ahead to step 12:
When dividing 200 by 55, we get 3 with a remainder of 35.
Use 3 as the next digit of our solution. 
Result so far: 7976.836363
If we take 165 away from 200, we end up with 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Moving on to step 13:
When dividing 350 by 55, we get 6 with a remainder of 20.
Write down 6 as next digit of the result. 
Result so far: 7976.8363636
The remainder is 20 after subtracting 330 from 350.
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 14:
If we divide 200 by 55, we get 3 and a remainder of 35.
Record the quotient 3 as the next digit in the result. 
Result so far: 7976.83636363
Subtract 165 from 200 to get 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Our division results in 7976.83636363 with a remaining 3.5e-08.