We look at the division of 99301707 by 438 
Let's see how many times 438 fits into 99301707.

Let's proceed to step 1:
The number 438 fits into 9 0 times, leaving a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Grab the next digit (9) from the dividend, add it to 9, then carry on: 99 / 438

Let's proceed to step 2:
438 can be fit into 99 0 times, resulting in a remainder of 99.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 99 after subtracting 0 from 99.
Bring next digit (3) of the dividend behind the 99 and repeat the process: 993 / 438

Advancing to step 3:
If we divide 993 by 438, we get 2 and a remainder of 117.
The next digit of our result is 2. 
Result so far: 2.0
Subtracting 876 from 993 leaves us with 117.
Fetch the next digit (0) from the dividend, attach it to 117 and continue: 1170 / 438

On to step 4:
The number 438 fits into 1170 2 times, leaving a remainder of 294.
The number 2 becomes the next digit in our result. 
Result so far: 22.0
Subtracting 876 from 1170 leaves us with 294.
Append the next digit (1) from the dividend to 294 and continue with: 2941 / 438

Let's proceed to step 5:
The number 438 fits into 2941 6 times, leaving a remainder of 313.
Record the quotient 6 as the next digit in the result. 
Result so far: 226.0
Subtract 2628 from 2941 to get 313.
Grab the next digit (7) from the dividend, add it to 313, then carry on: 3137 / 438

Going ahead to step 6:
If we divide 3137 by 438, we get 7 and a remainder of 71.
Put 7 as the next digit of the answer. 
Result so far: 2267.0
Deduct 3066 from 3137 and we're left with 71.
Take the next digit (0) from the dividend and append it to 71, then repeat: 710 / 438

Let's proceed to step 7:
710 divided by 438 is 1 with a remainder of 272.
The next digit of our result is 1. 
Result so far: 22671.0
If we take 438 away from 710, we end up with 272.
Grab the next digit (7) from the dividend, add it to 272, then carry on: 2727 / 438

Going ahead to step 8:
438 can be fit into 2727 6 times, resulting in a remainder of 99.
Write down 6 as next digit of the result. 
Result so far: 226716.0
Deduct 2628 from 2727 and we're left with 99.
Since there are no more digits in the dividend, we add a zero to the remainder making it 990, and continue the process.

Going ahead to step 9:
When dividing 990 by 438, we get 2 with a remainder of 114.
Record the quotient 2 as the next digit in the result. 
Result so far: 226716.2
The remainder is 114 after subtracting 876 from 990.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1140, and continue the process.

Advancing to step 10:
If we divide 1140 by 438, we get 2 and a remainder of 264.
Write down 2 as next digit of the result. 
Result so far: 226716.22
Subtracting 876 from 1140 leaves us with 264.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2640, and continue the process.

Our division results in 226716.22 with a remaining 0.264.