We're dividing 38273374 by 821 
We want to figure out the number of times 38273374 can be divided by 821.

Advancing to step 1:
821 can be fit into 3 0 times, resulting in a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Include the next digit (8) from the dividend after 3, then repeat: 38 / 821

Going ahead to step 2:
When dividing 38 by 821, we get 0 with a remainder of 38.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 38 after subtracting 0 from 38.
Append the next digit (2) from the dividend to 38 and continue with: 382 / 821

Going ahead to step 3:
382 divided by 821 is 0 with a remainder of 382.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 382 and we're left with 382.
Append the next digit (7) from the dividend to 382 and continue with: 3827 / 821

Let's proceed to step 4:
If we divide 3827 by 821, we get 4 and a remainder of 543.
The next digit of our result is 4. 
Result so far: 4.0
If we take 3284 away from 3827, we end up with 543.
Take the next digit (3) from the dividend and append it to 543, then repeat: 5433 / 821

Going ahead to step 5:
5433 divided by 821 is 6 with a remainder of 507.
Put 6 as the next digit of the answer. 
Result so far: 46.0
Subtract 4926 from 5433 to get 507.
Include the next digit (3) from the dividend after 507, then repeat: 5073 / 821

On to step 6:
821 can be fit into 5073 6 times, resulting in a remainder of 147.
The next digit of our result is 6. 
Result so far: 466.0
Subtract 4926 from 5073 to get 147.
Take the next digit (7) from the dividend and append it to 147, then repeat: 1477 / 821

On to step 7:
When dividing 1477 by 821, we get 1 with a remainder of 656.
Use 1 as the next digit of our solution. 
Result so far: 4661.0
Subtracting 821 from 1477 leaves us with 656.
Include the next digit (4) from the dividend after 656, then repeat: 6564 / 821

Let's proceed to step 8:
6564 divided by 821 is 7 with a remainder of 817.
Write down 7 as next digit of the result. 
Result so far: 46617.0
Deduct 5747 from 6564 and we're left with 817.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8170, and continue the process.

Let's proceed to step 9:
821 can be fit into 8170 9 times, resulting in a remainder of 781.
Put 9 as the next digit of the answer. 
Result so far: 46617.9
Subtract 7389 from 8170 to get 781.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7810, and continue the process.

Going ahead to step 10:
7810 divided by 821 is 9 with a remainder of 421.
The next digit of our result is 9. 
Result so far: 46617.99
If we subtract 7389 from 7810, we get 421.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4210, and continue the process.

The final outcome is 46617.99, with a leftover of 0.421.