We divide 854965 by 38
We're looking to find how many times 38 goes into 854965.

Advancing to step 1:
If we divide 8 by 38, we get 0 and a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Append the next digit (5) from the dividend to 8 and continue with: 85 / 38

Moving on to step 2:
When dividing 85 by 38, we get 2 with a remainder of 9.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Subtract 76 from 85 to get 9.
Include the next digit (4) from the dividend after 9, then repeat: 94 / 38

Going ahead to step 3:
If we divide 94 by 38, we get 2 and a remainder of 18.
Write down 2 as next digit of the result. 
Result so far: 22.0
Subtract 76 from 94 to get 18.
Append the next digit (9) from the dividend to 18 and continue with: 189 / 38

Going ahead to step 4:
When dividing 189 by 38, we get 4 with a remainder of 37.
Use 4 as the next digit of our solution. 
Result so far: 224.0
If we take 152 away from 189, we end up with 37.
Fetch the next digit (6) from the dividend, attach it to 37 and continue: 376 / 38

Let's proceed to step 5:
376 divided by 38 is 9 with a remainder of 34.
Use 9 as the next digit of our solution. 
Result so far: 2249.0
Subtracting 342 from 376 leaves us with 34.
Bring next digit (5) of the dividend behind the 34 and repeat the process: 345 / 38

Going ahead to step 6:
38 goes into 345 9 times with a remainder of 3.
Put 9 as the next digit of the answer. 
Result so far: 22499.0
Subtract 342 from 345 to get 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

On to step 7:
When dividing 30 by 38, we get 0 with a remainder of 30.
Use 0 as the next digit of our solution. 
Result so far: 22499.0
If we subtract 0 from 30, 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.

Step 8:
The number 38 fits into 300 7 times, leaving a remainder of 34.
The number 7 becomes the next digit in our result. 
Result so far: 22499.07
Subtracting 266 from 300 leaves us 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.

Going ahead to step 9:
340 divided by 38 is 8 with a remainder of 36.
Record the quotient 8 as the next digit in the result. 
Result so far: 22499.078
Deduct 304 from 340 and we're left with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Step 10:
360 divided by 38 is 9 with a remainder of 18.
Use 9 as the next digit of our solution. 
Result so far: 22499.0789
Deduct 342 from 360 and we're left with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Step 11:
38 can be fit into 180 4 times, resulting in a remainder of 28.
Record the quotient 4 as the next digit in the result. 
Result so far: 22499.07894
Deduct 152 from 180 and we're left 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 12:
280 divided by 38 is 7 with a remainder of 14.
The next digit of our result is 7. 
Result so far: 22499.078947
Subtracting 266 from 280 leaves us 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.

Step 13:
When dividing 140 by 38, we get 3 with a remainder of 26.
Record the quotient 3 as the next digit in the result. 
Result so far: 22499.0789473
Deduct 114 from 140 and we're left with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Let's proceed to step 14:
If we divide 260 by 38, we get 6 and a remainder of 32.
The number 6 becomes the next digit in our result. 
Result so far: 22499.07894736
Subtracting 228 from 260 leaves us with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

The final result is 22499.07894736 with a remainder of 3.2e-08.