We look at the division of 38944487 by 353 
We want to divide 38944487 by 353.

Moving on to step 1:
3 divided by 353 is 0 with a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Append the next digit (8) from the dividend to 3 and continue with: 38 / 353

Advancing to step 2:
353 goes into 38 0 times with a remainder of 38.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 38 and we're left with 38.
Bring next digit (9) of the dividend behind the 38 and repeat the process: 389 / 353

Moving on to step 3:
When dividing 389 by 353, we get 1 with a remainder of 36.
The next digit of our result is 1. 
Result so far: 1.0
If we take 353 away from 389, we end up with 36.
Include the next digit (4) from the dividend after 36, then repeat: 364 / 353

Let's proceed to step 4:
When dividing 364 by 353, we get 1 with a remainder of 11.
Record the quotient 1 as the next digit in the result. 
Result so far: 11.0
Subtracting 353 from 364 leaves us with 11.
Include the next digit (4) from the dividend after 11, then repeat: 114 / 353

Moving on to step 5:
The number 353 fits into 114 0 times, leaving a remainder of 114.
The next digit of our result is 0. 
Result so far: 110.0
Subtract 0 from 114 to get 114.
Append the next digit (4) from the dividend to 114 and continue with: 1144 / 353

Advancing to step 6:
When dividing 1144 by 353, we get 3 with a remainder of 85.
The next digit of our result is 3. 
Result so far: 1103.0
If we subtract 1059 from 1144, we get 85.
Grab the next digit (8) from the dividend, add it to 85, then carry on: 858 / 353

Advancing to step 7:
353 can be fit into 858 2 times, resulting in a remainder of 152.
Use 2 as the next digit of our solution. 
Result so far: 11032.0
If we take 706 away from 858, we end up with 152.
Bring next digit (7) of the dividend behind the 152 and repeat the process: 1527 / 353

Step 8:
353 goes into 1527 4 times with a remainder of 115.
The next digit of our result is 4. 
Result so far: 110324.0
If we take 1412 away from 1527, we end up with 115.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1150, and continue the process.

Advancing to step 9:
353 can be fit into 1150 3 times, resulting in a remainder of 91.
The next digit of our result is 3. 
Result so far: 110324.3
Subtracting 1059 from 1150 leaves us with 91.
Since there are no more digits in the dividend, we add a zero to the remainder making it 910, and continue the process.

Advancing to step 10:
When dividing 910 by 353, we get 2 with a remainder of 204.
Use 2 as the next digit of our solution. 
Result so far: 110324.32
Subtracting 706 from 910 leaves us with 204.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2040, and continue the process.

Going ahead to step 11:
If we divide 2040 by 353, we get 5 and a remainder of 275.
Use 5 as the next digit of our solution. 
Result so far: 110324.325
If we take 1765 away from 2040, we end up with 275.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2750, and continue the process.

Advancing to step 12:
If we divide 2750 by 353, we get 7 and a remainder of 279.
The number 7 becomes the next digit in our result. 
Result so far: 110324.3257
Deduct 2471 from 2750 and we're left with 279.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2790, and continue the process.

Advancing to step 13:
If we divide 2790 by 353, we get 7 and a remainder of 319.
Put 7 as the next digit of the answer. 
Result so far: 110324.32577
If we subtract 2471 from 2790, we get 319.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3190, and continue the process.

The final result is 110324.32577 with a remainder of 0.000319.