We're dividing 71539 by 38 
We want to figure out the number of times 71539 can be divided by 38.

Advancing to step 1:
The number 38 fits into 7 0 times, leaving a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 7, we end up with 7.
Grab the next digit (1) from the dividend, add it to 7, then carry on: 71 / 38

On to step 2:
71 divided by 38 is 1 with a remainder of 33.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we subtract 38 from 71, we get 33.
Grab the next digit (5) from the dividend, add it to 33, then carry on: 335 / 38

On to step 3:
38 goes into 335 8 times with a remainder of 31.
Use 8 as the next digit of our solution. 
Result so far: 18.0
Deduct 304 from 335 and we're left with 31.
Include the next digit (3) from the dividend after 31, then repeat: 313 / 38

Going ahead to step 4:
When dividing 313 by 38, we get 8 with a remainder of 9.
The number 8 becomes the next digit in our result. 
Result so far: 188.0
Subtract 304 from 313 to get 9.
Include the next digit (9) from the dividend after 9, then repeat: 99 / 38

Let's proceed to step 5:
If we divide 99 by 38, we get 2 and a remainder of 23.
Write down 2 as next digit of the result. 
Result so far: 1882.0
If we subtract 76 from 99, we get 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Let's proceed to step 6:
38 can be fit into 230 6 times, resulting in a remainder of 2.
Put 6 as the next digit of the answer. 
Result so far: 1882.6
If we subtract 228 from 230, we 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.

On to step 7:
38 can be fit into 20 0 times, resulting in a remainder of 20.
Write down 0 as next digit of the result. 
Result so far: 1882.6
Subtracting 0 from 20 leaves us 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.

On to step 8:
The number 38 fits into 200 5 times, leaving a remainder of 10.
Put 5 as the next digit of the answer. 
Result so far: 1882.605
If we take 190 away from 200, we end up with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 9:
If we divide 100 by 38, we get 2 and a remainder of 24.
The next digit of our result is 2. 
Result so far: 1882.6052
If we take 76 away from 100, we end up with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Advancing to step 10:
38 goes into 240 6 times with a remainder of 12.
Write down 6 as next digit of the result. 
Result so far: 1882.60526
The remainder is 12 after subtracting 228 from 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Advancing to step 11:
38 goes into 120 3 times with a remainder of 6.
Put 3 as the next digit of the answer. 
Result so far: 1882.605263
Subtracting 114 from 120 leaves us with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Step 12:
38 can be fit into 60 1 times, resulting in a remainder of 22.
Record the quotient 1 as the next digit in the result. 
Result so far: 1882.6052631
If we subtract 38 from 60, we get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

On to step 13:
When dividing 220 by 38, we get 5 with a remainder of 30.
The next digit of our result is 5. 
Result so far: 1882.60526315
If we take 190 away from 220, we end up with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

The final result is 1882.60526315 with a remainder of 3e-08.