We're dividing 33099623 by 438 
We're looking to find how many times 438 goes into 33099623.

Let's proceed to step 1:
3 divided by 438 is 0 with a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Bring next digit (3) of the dividend behind the 3 and repeat the process: 33 / 438

Step 2:
When dividing 33 by 438, we get 0 with a remainder of 33.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 33, we end up with 33.
Take the next digit (0) from the dividend and append it to 33, then repeat: 330 / 438

Going ahead to step 3:
If we divide 330 by 438, we get 0 and a remainder of 330.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 330, we end up with 330.
Bring next digit (9) of the dividend behind the 330 and repeat the process: 3309 / 438

Step 4:
438 can be fit into 3309 7 times, resulting in a remainder of 243.
Write down 7 as next digit of the result. 
Result so far: 7.0
Deduct 3066 from 3309 and we're left with 243.
Include the next digit (9) from the dividend after 243, then repeat: 2439 / 438

On to step 5:
If we divide 2439 by 438, we get 5 and a remainder of 249.
The next digit of our result is 5. 
Result so far: 75.0
The remainder is 249 after subtracting 2190 from 2439.
Fetch the next digit (6) from the dividend, attach it to 249 and continue: 2496 / 438

Let's proceed to step 6:
If we divide 2496 by 438, we get 5 and a remainder of 306.
Put 5 as the next digit of the answer. 
Result so far: 755.0
Subtract 2190 from 2496 to get 306.
Bring next digit (2) of the dividend behind the 306 and repeat the process: 3062 / 438

Step 7:
When dividing 3062 by 438, we get 6 with a remainder of 434.
Use 6 as the next digit of our solution. 
Result so far: 7556.0
Subtract 2628 from 3062 to get 434.
Include the next digit (3) from the dividend after 434, then repeat: 4343 / 438

Moving on to step 8:
If we divide 4343 by 438, we get 9 and a remainder of 401.
The next digit of our result is 9. 
Result so far: 75569.0
If we subtract 3942 from 4343, we get 401.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4010, and continue the process.

Moving on to step 9:
4010 divided by 438 is 9 with a remainder of 68.
The next digit of our result is 9. 
Result so far: 75569.9
The remainder is 68 after subtracting 3942 from 4010.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

Going ahead to step 10:
680 divided by 438 is 1 with a remainder of 242.
Use 1 as the next digit of our solution. 
Result so far: 75569.91
Subtract 438 from 680 to get 242.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2420, and continue the process.

Step 11:
2420 divided by 438 is 5 with a remainder of 230.
The number 5 becomes the next digit in our result. 
Result so far: 75569.915
Subtract 2190 from 2420 to get 230.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2300, and continue the process.

On to step 12:
When dividing 2300 by 438, we get 5 with a remainder of 110.
Record the quotient 5 as the next digit in the result. 
Result so far: 75569.9155
Deduct 2190 from 2300 and we're left with 110.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1100, and continue the process.

In conclusion, the division gives 75569.9155 with a balance of 0.0011.