We look at the division of 38963 by 727 
We want to divide 38963 by 727.

Step 1:
If we divide 3 by 727, we get 0 and a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Append the next digit (8) from the dividend to 3 and continue with: 38 / 727

Advancing to step 2:
If we divide 38 by 727, we get 0 and a remainder of 38.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 38, we end up with 38.
Take the next digit (9) from the dividend and append it to 38, then repeat: 389 / 727

Going ahead to step 3:
727 goes into 389 0 times with a remainder of 389.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 389, we get 389.
Grab the next digit (6) from the dividend, add it to 389, then carry on: 3896 / 727

Let's proceed to step 4:
727 can be fit into 3896 5 times, resulting in a remainder of 261.
Record the quotient 5 as the next digit in the result. 
Result so far: 5.0
Subtract 3635 from 3896 to get 261.
Bring next digit (3) of the dividend behind the 261 and repeat the process: 2613 / 727

Moving on to step 5:
If we divide 2613 by 727, we get 3 and a remainder of 432.
Write down 3 as next digit of the result. 
Result so far: 53.0
Subtracting 2181 from 2613 leaves us with 432.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4320, and continue the process.

On to step 6:
When dividing 4320 by 727, we get 5 with a remainder of 685.
The next digit of our result is 5. 
Result so far: 53.5
Deduct 3635 from 4320 and we're left with 685.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6850, and continue the process.

Step 7:
6850 divided by 727 is 9 with a remainder of 307.
Write down 9 as next digit of the result. 
Result so far: 53.59
If we take 6543 away from 6850, we end up with 307.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3070, and continue the process.

Going ahead to step 8:
727 can be fit into 3070 4 times, resulting in a remainder of 162.
The number 4 becomes the next digit in our result. 
Result so far: 53.594
If we subtract 2908 from 3070, we get 162.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1620, and continue the process.

Advancing to step 9:
The number 727 fits into 1620 2 times, leaving a remainder of 166.
The number 2 becomes the next digit in our result. 
Result so far: 53.5942
If we take 1454 away from 1620, we end up with 166.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1660, and continue the process.

On to step 10:
If we divide 1660 by 727, we get 2 and a remainder of 206.
The number 2 becomes the next digit in our result. 
Result so far: 53.59422
If we subtract 1454 from 1660, we get 206.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2060, and continue the process.

The final outcome is 53.59422, with a leftover of 0.000206.