We're dividing 426312 by 38 
We want to divide 426312 by 38.

Moving on to step 1:
The number 38 fits into 4 0 times, leaving a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Append the next digit (2) from the dividend to 4 and continue with: 42 / 38

Step 2:
The number 38 fits into 42 1 times, leaving a remainder of 4.
Write down 1 as next digit of the result. 
Result so far: 1.0
Deduct 38 from 42 and we're left with 4.
Append the next digit (6) from the dividend to 4 and continue with: 46 / 38

Going ahead to step 3:
46 divided by 38 is 1 with a remainder of 8.
Put 1 as the next digit of the answer. 
Result so far: 11.0
The remainder is 8 after subtracting 38 from 46.
Append the next digit (3) from the dividend to 8 and continue with: 83 / 38

Moving on to step 4:
The number 38 fits into 83 2 times, leaving a remainder of 7.
Put 2 as the next digit of the answer. 
Result so far: 112.0
Deduct 76 from 83 and we're left with 7.
Take the next digit (1) from the dividend and append it to 7, then repeat: 71 / 38

Let's proceed to step 5:
The number 38 fits into 71 1 times, leaving a remainder of 33.
Write down 1 as next digit of the result. 
Result so far: 1121.0
The remainder is 33 after subtracting 38 from 71.
Grab the next digit (2) from the dividend, add it to 33, then carry on: 332 / 38

Moving on to step 6:
332 divided by 38 is 8 with a remainder of 28.
The number 8 becomes the next digit in our result. 
Result so far: 11218.0
Subtract 304 from 332 to get 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 7:
The number 38 fits into 280 7 times, leaving a remainder of 14.
Put 7 as the next digit of the answer. 
Result so far: 11218.7
If we take 266 away from 280, we end up 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.

Moving on to step 8:
When dividing 140 by 38, we get 3 with a remainder of 26.
The next digit of our result is 3. 
Result so far: 11218.73
Subtracting 114 from 140 leaves us 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.

Advancing to step 9:
The number 38 fits into 260 6 times, leaving a remainder of 32.
The next digit of our result is 6. 
Result so far: 11218.736
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.

Moving on to step 10:
38 goes into 320 8 times with a remainder of 16.
Use 8 as the next digit of our solution. 
Result so far: 11218.7368
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.

Moving on to step 11:
If we divide 160 by 38, we get 4 and a remainder of 8.
Record the quotient 4 as the next digit in the result. 
Result so far: 11218.73684
Subtract 152 from 160 to get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

On to step 12:
80 divided by 38 is 2 with a remainder of 4.
The number 2 becomes the next digit in our result. 
Result so far: 11218.736842
If we take 76 away from 80, we end up with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

On to step 13:
The number 38 fits into 40 1 times, leaving a remainder of 2.
Write down 1 as next digit of the result. 
Result so far: 11218.7368421
Subtract 38 from 40 to 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.

Advancing to step 14:
When dividing 20 by 38, we get 0 with a remainder of 20.
Write down 0 as next digit of the result. 
Result so far: 11218.7368421
If we take 0 away from 20, we end up with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

In conclusion, the division gives 11218.7368421 with a balance of 2e-08.