We look at the division of 478261 by 38 
We want to divide 478261 by 38.

Moving on to step 1:
4 divided by 38 is 0 with a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Append the next digit (7) from the dividend to 4 and continue with: 47 / 38

Let's proceed to step 2:
The number 38 fits into 47 1 times, leaving a remainder of 9.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we take 38 away from 47, we end up with 9.
Take the next digit (8) from the dividend and append it to 9, then repeat: 98 / 38

On to step 3:
38 goes into 98 2 times with a remainder of 22.
Use 2 as the next digit of our solution. 
Result so far: 12.0
The remainder is 22 after subtracting 76 from 98.
Append the next digit (2) from the dividend to 22 and continue with: 222 / 38

Going ahead to step 4:
If we divide 222 by 38, we get 5 and a remainder of 32.
Put 5 as the next digit of the answer. 
Result so far: 125.0
If we take 190 away from 222, we end up with 32.
Bring next digit (6) of the dividend behind the 32 and repeat the process: 326 / 38

On to step 5:
38 can be fit into 326 8 times, resulting in a remainder of 22.
Record the quotient 8 as the next digit in the result. 
Result so far: 1258.0
If we subtract 304 from 326, we get 22.
Grab the next digit (1) from the dividend, add it to 22, then carry on: 221 / 38

Moving on to step 6:
38 can be fit into 221 5 times, resulting in a remainder of 31.
Use 5 as the next digit of our solution. 
Result so far: 12585.0
The remainder is 31 after subtracting 190 from 221.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Step 7:
38 goes into 310 8 times with a remainder of 6.
Write down 8 as next digit of the result. 
Result so far: 12585.8
Subtracting 304 from 310 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.

Let's proceed to step 8:
38 can be fit into 60 1 times, resulting in a remainder of 22.
Use 1 as the next digit of our solution. 
Result so far: 12585.81
Deduct 38 from 60 and we're left with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Let's proceed to step 9:
The number 38 fits into 220 5 times, leaving a remainder of 30.
The number 5 becomes the next digit in our result. 
Result so far: 12585.815
If we subtract 190 from 220, we get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

On to step 10:
The number 38 fits into 300 7 times, leaving a remainder of 34.
The next digit of our result is 7. 
Result so far: 12585.8157
If we take 266 away from 300, we end up with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Let's proceed to step 11:
340 divided by 38 is 8 with a remainder of 36.
Use 8 as the next digit of our solution. 
Result so far: 12585.81578
The remainder is 36 after subtracting 304 from 340.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Advancing to step 12:
38 goes into 360 9 times with a remainder of 18.
Use 9 as the next digit of our solution. 
Result so far: 12585.815789
Subtract 342 from 360 to get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

On to step 13:
When dividing 180 by 38, we get 4 with a remainder of 28.
Put 4 as the next digit of the answer. 
Result so far: 12585.8157894
If we take 152 away from 180, we end up with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Let's proceed to step 14:
The number 38 fits into 280 7 times, leaving a remainder of 14.
The next digit of our result is 7. 
Result so far: 12585.81578947
Deduct 266 from 280 and we're left with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

In conclusion, the division gives 12585.81578947 with a balance of 1.4e-08.