44723928 divided by 38 
Let's see how many times 38 fits into 44723928.

On to step 1:
The number 38 fits into 4 0 times, leaving a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Append the next digit (4) from the dividend to 4 and continue with: 44 / 38

On to step 2:
38 can be fit into 44 1 times, resulting in a remainder of 6.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we subtract 38 from 44, we get 6.
Take the next digit (7) from the dividend and append it to 6, then repeat: 67 / 38

Step 3:
38 can be fit into 67 1 times, resulting in a remainder of 29.
The number 1 becomes the next digit in our result. 
Result so far: 11.0
If we subtract 38 from 67, we get 29.
Append the next digit (2) from the dividend to 29 and continue with: 292 / 38

Step 4:
38 can be fit into 292 7 times, resulting in a remainder of 26.
Put 7 as the next digit of the answer. 
Result so far: 117.0
If we take 266 away from 292, we end up with 26.
Include the next digit (3) from the dividend after 26, then repeat: 263 / 38

Advancing to step 5:
263 divided by 38 is 6 with a remainder of 35.
Use 6 as the next digit of our solution. 
Result so far: 1176.0
If we take 228 away from 263, we end up with 35.
Take the next digit (9) from the dividend and append it to 35, then repeat: 359 / 38

Advancing to step 6:
38 can be fit into 359 9 times, resulting in a remainder of 17.
Record the quotient 9 as the next digit in the result. 
Result so far: 11769.0
The remainder is 17 after subtracting 342 from 359.
Fetch the next digit (2) from the dividend, attach it to 17 and continue: 172 / 38

Let's proceed to step 7:
If we divide 172 by 38, we get 4 and a remainder of 20.
Use 4 as the next digit of our solution. 
Result so far: 117694.0
Subtracting 152 from 172 leaves us with 20.
Fetch the next digit (8) from the dividend, attach it to 20 and continue: 208 / 38

Let's proceed to step 8:
38 goes into 208 5 times with a remainder of 18.
Write down 5 as next digit of the result. 
Result so far: 1176945.0
If we take 190 away from 208, we end up with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

On to step 9:
38 goes into 180 4 times with a remainder of 28.
Put 4 as the next digit of the answer. 
Result so far: 1176945.4
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.

On to step 10:
The number 38 fits into 280 7 times, leaving a remainder of 14.
Record the quotient 7 as the next digit in the result. 
Result so far: 1176945.47
Subtracting 266 from 280 leaves us 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.

Advancing to step 11:
When dividing 140 by 38, we get 3 with a remainder of 26.
The next digit of our result is 3. 
Result so far: 1176945.473
If we subtract 114 from 140, we get 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

On to step 12:
260 divided by 38 is 6 with a remainder of 32.
Put 6 as the next digit of the answer. 
Result so far: 1176945.4736
Deduct 228 from 260 and we're left with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Advancing to step 13:
If we divide 320 by 38, we get 8 and a remainder of 16.
Put 8 as the next digit of the answer. 
Result so far: 1176945.47368
If we subtract 304 from 320, we get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Let's proceed to step 14:
When dividing 160 by 38, we get 4 with a remainder of 8.
The next digit of our result is 4. 
Result so far: 1176945.473684
If we take 152 away from 160, we end up with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Step 15:
80 divided by 38 is 2 with a remainder of 4.
Use 2 as the next digit of our solution. 
Result so far: 1176945.4736842
The remainder is 4 after subtracting 76 from 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Step 16:
When dividing 40 by 38, we get 1 with a remainder of 2.
Write down 1 as next digit of the result. 
Result so far: 1176945.47368421
If we subtract 38 from 40, we get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

In conclusion, the division gives 1176945.47368421 with a balance of 2e-09.