We look at the division of 38844139 by 196 
We want to divide 38844139 by 196.

Advancing to step 1:
196 can be fit into 3 0 times, resulting in a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Append the next digit (8) from the dividend to 3 and continue with: 38 / 196

On to step 2:
38 divided by 196 is 0 with a remainder of 38.
Record the quotient 0 as the next digit in 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 / 196

Moving on to step 3:
196 goes into 388 1 times with a remainder of 192.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtract 196 from 388 to get 192.
Take the next digit (4) from the dividend and append it to 192, then repeat: 1924 / 196

Going ahead to step 4:
The number 196 fits into 1924 9 times, leaving a remainder of 160.
Write down 9 as next digit of the result. 
Result so far: 19.0
Subtracting 1764 from 1924 leaves us with 160.
Fetch the next digit (4) from the dividend, attach it to 160 and continue: 1604 / 196

On to step 5:
196 can be fit into 1604 8 times, resulting in a remainder of 36.
The next digit of our result is 8. 
Result so far: 198.0
Subtracting 1568 from 1604 leaves us with 36.
Bring next digit (1) of the dividend behind the 36 and repeat the process: 361 / 196

Step 6:
The number 196 fits into 361 1 times, leaving a remainder of 165.
Write down 1 as next digit of the result. 
Result so far: 1981.0
If we subtract 196 from 361, we get 165.
Include the next digit (3) from the dividend after 165, then repeat: 1653 / 196

On to step 7:
196 goes into 1653 8 times with a remainder of 85.
Use 8 as the next digit of our solution. 
Result so far: 19818.0
Subtract 1568 from 1653 to get 85.
Fetch the next digit (9) from the dividend, attach it to 85 and continue: 859 / 196

Moving on to step 8:
If we divide 859 by 196, we get 4 and a remainder of 75.
Record the quotient 4 as the next digit in the result. 
Result so far: 198184.0
Subtracting 784 from 859 leaves us with 75.
Since there are no more digits in the dividend, we add a zero to the remainder making it 750, and continue the process.

Advancing to step 9:
When dividing 750 by 196, we get 3 with a remainder of 162.
Put 3 as the next digit of the answer. 
Result so far: 198184.3
Deduct 588 from 750 and we're left with 162.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1620, and continue the process.

Moving on to step 10:
If we divide 1620 by 196, we get 8 and a remainder of 52.
Use 8 as the next digit of our solution. 
Result so far: 198184.38
Subtract 1568 from 1620 to get 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Advancing to step 11:
If we divide 520 by 196, we get 2 and a remainder of 128.
The next digit of our result is 2. 
Result so far: 198184.382
Subtracting 392 from 520 leaves us with 128.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1280, and continue the process.

On to step 12:
1280 divided by 196 is 6 with a remainder of 104.
The next digit of our result is 6. 
Result so far: 198184.3826
Deduct 1176 from 1280 and we're left with 104.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1040, and continue the process.

Going ahead to step 13:
196 goes into 1040 5 times with a remainder of 60.
Put 5 as the next digit of the answer. 
Result so far: 198184.38265
The remainder is 60 after subtracting 980 from 1040.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Going ahead to step 14:
196 can be fit into 600 3 times, resulting in a remainder of 12.
Write down 3 as next digit of the result. 
Result so far: 198184.382653
If we take 588 away from 600, we end up with 12.
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 15:
When dividing 120 by 196, we get 0 with a remainder of 120.
Put 0 as the next digit of the answer. 
Result so far: 198184.382653
Deduct 0 from 120 and we're left with 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Moving on to step 16:
196 goes into 1200 6 times with a remainder of 24.
Put 6 as the next digit of the answer. 
Result so far: 198184.38265306
The remainder is 24 after subtracting 1176 from 1200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

The quotient of the division is 198184.38265306, and the remainder is 2.4e-08.