We look at the division of 38797573 by 523 
We're looking to find how many times 523 goes into 38797573.

Step 1:
The number 523 fits into 3 0 times, leaving a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Grab the next digit (8) from the dividend, add it to 3, then carry on: 38 / 523

Advancing to step 2:
If we divide 38 by 523, we get 0 and a remainder of 38.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 38, we get 38.
Append the next digit (7) from the dividend to 38 and continue with: 387 / 523

Going ahead to step 3:
When dividing 387 by 523, we get 0 with a remainder of 387.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 387 leaves us with 387.
Grab the next digit (9) from the dividend, add it to 387, then carry on: 3879 / 523

Let's proceed to step 4:
The number 523 fits into 3879 7 times, leaving a remainder of 218.
Write down 7 as next digit of the result. 
Result so far: 7.0
Subtract 3661 from 3879 to get 218.
Append the next digit (7) from the dividend to 218 and continue with: 2187 / 523

Moving on to step 5:
When dividing 2187 by 523, we get 4 with a remainder of 95.
Record the quotient 4 as the next digit in the result. 
Result so far: 74.0
The remainder is 95 after subtracting 2092 from 2187.
Grab the next digit (5) from the dividend, add it to 95, then carry on: 955 / 523

Let's proceed to step 6:
523 can be fit into 955 1 times, resulting in a remainder of 432.
Write down 1 as next digit of the result. 
Result so far: 741.0
Subtract 523 from 955 to get 432.
Append the next digit (7) from the dividend to 432 and continue with: 4327 / 523

Going ahead to step 7:
523 can be fit into 4327 8 times, resulting in a remainder of 143.
The next digit of our result is 8. 
Result so far: 7418.0
Subtracting 4184 from 4327 leaves us with 143.
Grab the next digit (3) from the dividend, add it to 143, then carry on: 1433 / 523

Moving on to step 8:
1433 divided by 523 is 2 with a remainder of 387.
Write down 2 as next digit of the result. 
Result so far: 74182.0
The remainder is 387 after subtracting 1046 from 1433.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3870, and continue the process.

On to step 9:
523 goes into 3870 7 times with a remainder of 209.
Use 7 as the next digit of our solution. 
Result so far: 74182.7
Subtracting 3661 from 3870 leaves us with 209.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2090, and continue the process.

Advancing to step 10:
The number 523 fits into 2090 3 times, leaving a remainder of 521.
The next digit of our result is 3. 
Result so far: 74182.73
Subtracting 1569 from 2090 leaves us with 521.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5210, and continue the process.

Going ahead to step 11:
If we divide 5210 by 523, we get 9 and a remainder of 503.
Use 9 as the next digit of our solution. 
Result so far: 74182.739
The remainder is 503 after subtracting 4707 from 5210.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5030, and continue the process.

Advancing to step 12:
523 goes into 5030 9 times with a remainder of 323.
Write down 9 as next digit of the result. 
Result so far: 74182.7399
Subtract 4707 from 5030 to get 323.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3230, and continue the process.

The final outcome is 74182.7399, with a leftover of 0.00323.