100927 ÷ 38 
Our goal is to divide 100927 by 38.

Moving on to step 1:
If we divide 1 by 38, we get 0 and a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Take the next digit (0) from the dividend and append it to 1, then repeat: 10 / 38

Going ahead to step 2:
The number 38 fits into 10 0 times, leaving a remainder of 10.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 10 leaves us with 10.
Include the next digit (0) from the dividend after 10, then repeat: 100 / 38

Let's proceed to step 3:
If we divide 100 by 38, we get 2 and a remainder of 24.
Use 2 as the next digit of our solution. 
Result so far: 2.0
If we subtract 76 from 100, we get 24.
Append the next digit (9) from the dividend to 24 and continue with: 249 / 38

Going ahead to step 4:
The number 38 fits into 249 6 times, leaving a remainder of 21.
Use 6 as the next digit of our solution. 
Result so far: 26.0
The remainder is 21 after subtracting 228 from 249.
Include the next digit (2) from the dividend after 21, then repeat: 212 / 38

Advancing to step 5:
The number 38 fits into 212 5 times, leaving a remainder of 22.
Record the quotient 5 as the next digit in the result. 
Result so far: 265.0
If we subtract 190 from 212, we get 22.
Grab the next digit (7) from the dividend, add it to 22, then carry on: 227 / 38

Going ahead to step 6:
227 divided by 38 is 5 with a remainder of 37.
Put 5 as the next digit of the answer. 
Result so far: 2655.0
Subtract 190 from 227 to get 37.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

On to step 7:
When dividing 370 by 38, we get 9 with a remainder of 28.
Write down 9 as next digit of the result. 
Result so far: 2655.9
Subtracting 342 from 370 leaves us 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 8:
If we divide 280 by 38, we get 7 and a remainder of 14.
The number 7 becomes the next digit in our result. 
Result so far: 2655.97
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 9:
38 goes into 140 3 times with a remainder of 26.
Write down 3 as next digit of the result. 
Result so far: 2655.973
Subtracting 114 from 140 leaves us 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.

Advancing to step 10:
38 goes into 260 6 times with a remainder of 32.
Put 6 as the next digit of the answer. 
Result so far: 2655.9736
The remainder is 32 after subtracting 228 from 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Advancing to step 11:
When dividing 320 by 38, we get 8 with a remainder of 16.
Use 8 as the next digit of our solution. 
Result so far: 2655.97368
Deduct 304 from 320 and we're left with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Going ahead to step 12:
When dividing 160 by 38, we get 4 with a remainder of 8.
Put 4 as the next digit of the answer. 
Result so far: 2655.973684
If we take 152 away from 160, we end up with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Moving on to step 13:
38 goes into 80 2 times with a remainder of 4.
The next digit of our result is 2. 
Result so far: 2655.9736842
Subtract 76 from 80 to get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Step 14:
When dividing 40 by 38, we get 1 with a remainder of 2.
The next digit of our result is 1. 
Result so far: 2655.97368421
The remainder is 2 after subtracting 38 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

In conclusion, the division gives 2655.97368421 with a balance of 2e-09.