We look at the division of 38860471 by 406 
We're looking to find how many times 406 goes into 38860471.

On to step 1:
When dividing 3 by 406, we get 0 with a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Append the next digit (8) from the dividend to 3 and continue with: 38 / 406

Step 2:
When dividing 38 by 406, we get 0 with a remainder of 38.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 38, we get 38.
Include the next digit (8) from the dividend after 38, then repeat: 388 / 406

Advancing to step 3:
388 divided by 406 is 0 with a remainder of 388.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 388, we end up with 388.
Grab the next digit (6) from the dividend, add it to 388, then carry on: 3886 / 406

Step 4:
406 goes into 3886 9 times with a remainder of 232.
Record the quotient 9 as the next digit in the result. 
Result so far: 9.0
The remainder is 232 after subtracting 3654 from 3886.
Grab the next digit (0) from the dividend, add it to 232, then carry on: 2320 / 406

On to step 5:
If we divide 2320 by 406, we get 5 and a remainder of 290.
Put 5 as the next digit of the answer. 
Result so far: 95.0
Subtracting 2030 from 2320 leaves us with 290.
Grab the next digit (4) from the dividend, add it to 290, then carry on: 2904 / 406

Moving on to step 6:
The number 406 fits into 2904 7 times, leaving a remainder of 62.
Use 7 as the next digit of our solution. 
Result so far: 957.0
If we take 2842 away from 2904, we end up with 62.
Grab the next digit (7) from the dividend, add it to 62, then carry on: 627 / 406

Let's proceed to step 7:
If we divide 627 by 406, we get 1 and a remainder of 221.
Put 1 as the next digit of the answer. 
Result so far: 9571.0
Deduct 406 from 627 and we're left with 221.
Include the next digit (1) from the dividend after 221, then repeat: 2211 / 406

Going ahead to step 8:
406 goes into 2211 5 times with a remainder of 181.
The number 5 becomes the next digit in our result. 
Result so far: 95715.0
If we subtract 2030 from 2211, we get 181.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1810, and continue the process.

Let's proceed to step 9:
406 can be fit into 1810 4 times, resulting in a remainder of 186.
The number 4 becomes the next digit in our result. 
Result so far: 95715.4
Subtract 1624 from 1810 to get 186.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1860, and continue the process.

Step 10:
406 can be fit into 1860 4 times, resulting in a remainder of 236.
The next digit of our result is 4. 
Result so far: 95715.44
If we subtract 1624 from 1860, we get 236.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2360, and continue the process.

The quotient of the division is 95715.44, and the remainder is 0.236.