We're dividing 38214445 by 326 
We want to divide 38214445 by 326.

On to step 1:
326 goes into 3 0 times with a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Fetch the next digit (8) from the dividend, attach it to 3 and continue: 38 / 326

Advancing to step 2:
When dividing 38 by 326, we get 0 with a remainder of 38.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 38 to get 38.
Grab the next digit (2) from the dividend, add it to 38, then carry on: 382 / 326

On to step 3:
If we divide 382 by 326, we get 1 and a remainder of 56.
Write down 1 as next digit of the result. 
Result so far: 1.0
The remainder is 56 after subtracting 326 from 382.
Append the next digit (1) from the dividend to 56 and continue with: 561 / 326

On to step 4:
The number 326 fits into 561 1 times, leaving a remainder of 235.
The next digit of our result is 1. 
Result so far: 11.0
Subtracting 326 from 561 leaves us with 235.
Include the next digit (4) from the dividend after 235, then repeat: 2354 / 326

Advancing to step 5:
326 can be fit into 2354 7 times, resulting in a remainder of 72.
Record the quotient 7 as the next digit in the result. 
Result so far: 117.0
The remainder is 72 after subtracting 2282 from 2354.
Bring next digit (4) of the dividend behind the 72 and repeat the process: 724 / 326

Step 6:
When dividing 724 by 326, we get 2 with a remainder of 72.
Write down 2 as next digit of the result. 
Result so far: 1172.0
If we subtract 652 from 724, we get 72.
Grab the next digit (4) from the dividend, add it to 72, then carry on: 724 / 326

On to step 7:
326 goes into 724 2 times with a remainder of 72.
The number 2 becomes the next digit in our result. 
Result so far: 11722.0
Deduct 652 from 724 and we're left with 72.
Fetch the next digit (5) from the dividend, attach it to 72 and continue: 725 / 326

Advancing to step 8:
326 can be fit into 725 2 times, resulting in a remainder of 73.
Put 2 as the next digit of the answer. 
Result so far: 117222.0
Subtracting 652 from 725 leaves us with 73.
Since there are no more digits in the dividend, we add a zero to the remainder making it 730, and continue the process.

Advancing to step 9:
When dividing 730 by 326, we get 2 with a remainder of 78.
The next digit of our result is 2. 
Result so far: 117222.2
The remainder is 78 after subtracting 652 from 730.
Since there are no more digits in the dividend, we add a zero to the remainder making it 780, and continue the process.

Moving on to step 10:
When dividing 780 by 326, we get 2 with a remainder of 128.
Record the quotient 2 as the next digit in the result. 
Result so far: 117222.22
If we take 652 away from 780, we end up with 128.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1280, and continue the process.

The final outcome is 117222.22, with a leftover of 0.128.