Let's divide 38826539 by 617
We want to divide 38826539 by 617.

Step 1:
617 goes into 3 0 times with a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Bring next digit (8) of the dividend behind the 3 and repeat the process: 38 / 617

Let's proceed to step 2:
617 goes into 38 0 times with a remainder of 38.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 38 to get 38.
Fetch the next digit (8) from the dividend, attach it to 38 and continue: 388 / 617

Moving on to step 3:
388 divided by 617 is 0 with a remainder of 388.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 388 leaves us with 388.
Fetch the next digit (2) from the dividend, attach it to 388 and continue: 3882 / 617

Step 4:
When dividing 3882 by 617, we get 6 with a remainder of 180.
The number 6 becomes the next digit in our result. 
Result so far: 6.0
Subtract 3702 from 3882 to get 180.
Include the next digit (6) from the dividend after 180, then repeat: 1806 / 617

On to step 5:
If we divide 1806 by 617, we get 2 and a remainder of 572.
Put 2 as the next digit of the answer. 
Result so far: 62.0
Subtract 1234 from 1806 to get 572.
Bring next digit (5) of the dividend behind the 572 and repeat the process: 5725 / 617

On to step 6:
The number 617 fits into 5725 9 times, leaving a remainder of 172.
Record the quotient 9 as the next digit in the result. 
Result so far: 629.0
If we take 5553 away from 5725, we end up with 172.
Grab the next digit (3) from the dividend, add it to 172, then carry on: 1723 / 617

Going ahead to step 7:
617 goes into 1723 2 times with a remainder of 489.
Use 2 as the next digit of our solution. 
Result so far: 6292.0
If we subtract 1234 from 1723, we get 489.
Grab the next digit (9) from the dividend, add it to 489, then carry on: 4899 / 617

On to step 8:
617 goes into 4899 7 times with a remainder of 580.
The number 7 becomes the next digit in our result. 
Result so far: 62927.0
Deduct 4319 from 4899 and we're left with 580.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5800, and continue the process.

Moving on to step 9:
If we divide 5800 by 617, we get 9 and a remainder of 247.
Write down 9 as next digit of the result. 
Result so far: 62927.9
Subtracting 5553 from 5800 leaves us with 247.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2470, and continue the process.

Going ahead to step 10:
617 goes into 2470 4 times with a remainder of 2.
Use 4 as the next digit of our solution. 
Result so far: 62927.94
Deduct 2468 from 2470 and we're left with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

On to step 11:
The number 617 fits into 20 0 times, leaving a remainder of 20.
The number 0 becomes the next digit in our result. 
Result so far: 62927.94
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.

Let's proceed to step 12:
When dividing 200 by 617, we get 0 with a remainder of 200.
Record the quotient 0 as the next digit in the result. 
Result so far: 62927.94
The remainder is 200 after subtracting 0 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

In conclusion, the division gives 62927.94 with a balance of 0.002.