We look at the division of 926386 by 38 
We want to divide 926386 by 38.

On to step 1:
If we divide 9 by 38, we get 0 and a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 9 and we're left with 9.
Append the next digit (2) from the dividend to 9 and continue with: 92 / 38

Let's proceed to step 2:
If we divide 92 by 38, we get 2 and a remainder of 16.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Deduct 76 from 92 and we're left with 16.
Include the next digit (6) from the dividend after 16, then repeat: 166 / 38

Let's proceed to step 3:
The number 38 fits into 166 4 times, leaving a remainder of 14.
Use 4 as the next digit of our solution. 
Result so far: 24.0
Subtracting 152 from 166 leaves us with 14.
Append the next digit (3) from the dividend to 14 and continue with: 143 / 38

Let's proceed to step 4:
If we divide 143 by 38, we get 3 and a remainder of 29.
Write down 3 as next digit of the result. 
Result so far: 243.0
If we subtract 114 from 143, we get 29.
Fetch the next digit (8) from the dividend, attach it to 29 and continue: 298 / 38

Moving on to step 5:
298 divided by 38 is 7 with a remainder of 32.
Use 7 as the next digit of our solution. 
Result so far: 2437.0
Deduct 266 from 298 and we're left with 32.
Bring next digit (6) of the dividend behind the 32 and repeat the process: 326 / 38

Going ahead to step 6:
The number 38 fits into 326 8 times, leaving a remainder of 22.
Record the quotient 8 as the next digit in the result. 
Result so far: 24378.0
If we take 304 away from 326, we end up with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Step 7:
220 divided by 38 is 5 with a remainder of 30.
Write down 5 as next digit of the result. 
Result so far: 24378.5
Deduct 190 from 220 and we're left with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 8:
The number 38 fits into 300 7 times, leaving a remainder of 34.
The number 7 becomes the next digit in our result. 
Result so far: 24378.57
The remainder is 34 after subtracting 266 from 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Step 9:
38 can be fit into 340 8 times, resulting in a remainder of 36.
The number 8 becomes the next digit in our result. 
Result so far: 24378.578
If we subtract 304 from 340, we get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Going ahead to step 10:
The number 38 fits into 360 9 times, leaving a remainder of 18.
Use 9 as the next digit of our solution. 
Result so far: 24378.5789
Subtract 342 from 360 to get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Let's proceed to step 11:
If we divide 180 by 38, we get 4 and a remainder of 28.
The number 4 becomes the next digit in our result. 
Result so far: 24378.57894
Deduct 152 from 180 and we're left with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Step 12:
38 goes into 280 7 times with a remainder of 14.
Put 7 as the next digit of the answer. 
Result so far: 24378.578947
Deduct 266 from 280 and we're left with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Let's proceed to step 13:
If we divide 140 by 38, we get 3 and a remainder of 26.
Put 3 as the next digit of the answer. 
Result so far: 24378.5789473
Deduct 114 from 140 and we're left with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Let's proceed to step 14:
If we divide 260 by 38, we get 6 and a remainder of 32.
Use 6 as the next digit of our solution. 
Result so far: 24378.57894736
Subtract 228 from 260 to get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

The final result is 24378.57894736 with a remainder of 3.2e-08.