Let's divide 38406 by 96
We want to divide 38406 by 96.

On to step 1:
The number 96 fits into 3 0 times, leaving a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Take the next digit (8) from the dividend and append it to 3, then repeat: 38 / 96

Step 2:
96 goes into 38 0 times with a remainder of 38.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 38, we get 38.
Bring next digit (4) of the dividend behind the 38 and repeat the process: 384 / 96

Going ahead to step 3:
The number 96 fits into 384 4 times, leaving a remainder of 0.
Put 4 as the next digit of the answer. 
Result so far: 4.0
Subtract 384 from 384 to get 0.
Take the next digit (0) from the dividend and append it to 0, then repeat: 0 / 96

On to step 4:
0 divided by 96 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 40.0
If we subtract 0 from 0, we get 0.
Include the next digit (6) from the dividend after 0, then repeat: 6 / 96

Let's proceed to step 5:
When dividing 6 by 96, we get 0 with a remainder of 6.
Record the quotient 0 as the next digit in the result. 
Result so far: 400.0
If we take 0 away from 6, we end up with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Advancing to step 6:
96 can be fit into 60 0 times, resulting in a remainder of 60.
The number 0 becomes the next digit in our result. 
Result so far: 400.0
If we take 0 away from 60, we end up with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Step 7:
96 can be fit into 600 6 times, resulting in a remainder of 24.
The next digit of our result is 6. 
Result so far: 400.06
Deduct 576 from 600 and we're left with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

On to step 8:
240 divided by 96 is 2 with a remainder of 48.
Record the quotient 2 as the next digit in the result. 
Result so far: 400.062
Deduct 192 from 240 and we're left with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Advancing to step 9:
If we divide 480 by 96, we get 5 and a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 400.0625
Subtract 480 from 480 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 10:
96 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 400.0625
If we subtract 0 from 0, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 11:
0 divided by 96 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 400.0625
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

In conclusion, the division gives 400.0625 with a balance of 0.0.