Let's divide 108976 by 38
We want to divide 108976 by 38.

Going ahead to step 1:
38 goes into 1 0 times with a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 1 leaves us with 1.
Take the next digit (0) from the dividend and append it to 1, then repeat: 10 / 38

Advancing to step 2:
10 divided by 38 is 0 with a remainder of 10.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 10, we get 10.
Bring next digit (8) of the dividend behind the 10 and repeat the process: 108 / 38

On to step 3:
If we divide 108 by 38, we get 2 and a remainder of 32.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Subtract 76 from 108 to get 32.
Grab the next digit (9) from the dividend, add it to 32, then carry on: 329 / 38

Step 4:
38 can be fit into 329 8 times, resulting in a remainder of 25.
Use 8 as the next digit of our solution. 
Result so far: 28.0
If we subtract 304 from 329, we get 25.
Take the next digit (7) from the dividend and append it to 25, then repeat: 257 / 38

Moving on to step 5:
257 divided by 38 is 6 with a remainder of 29.
The next digit of our result is 6. 
Result so far: 286.0
If we subtract 228 from 257, we get 29.
Grab the next digit (6) from the dividend, add it to 29, then carry on: 296 / 38

Let's proceed to step 6:
296 divided by 38 is 7 with a remainder of 30.
The next digit of our result is 7. 
Result so far: 2867.0
If we take 266 away from 296, we end up with 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 7:
If we divide 300 by 38, we get 7 and a remainder of 34.
Record the quotient 7 as the next digit in the result. 
Result so far: 2867.7
Deduct 266 from 300 and we're left 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.

Advancing to step 8:
When dividing 340 by 38, we get 8 with a remainder of 36.
Put 8 as the next digit of the answer. 
Result so far: 2867.78
Subtracting 304 from 340 leaves us 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.

Let's proceed to step 9:
If we divide 360 by 38, we get 9 and a remainder of 18.
The next digit of our result is 9. 
Result so far: 2867.789
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.

Let's proceed to step 10:
180 divided by 38 is 4 with a remainder of 28.
The next digit of our result is 4. 
Result so far: 2867.7894
If we subtract 152 from 180, we get 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Going ahead to step 11:
38 can be fit into 280 7 times, resulting in a remainder of 14.
Record the quotient 7 as the next digit in the result. 
Result so far: 2867.78947
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.

Going ahead to step 12:
When dividing 140 by 38, we get 3 with a remainder of 26.
Use 3 as the next digit of our solution. 
Result so far: 2867.789473
If we take 114 away from 140, we end up 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 13:
38 can be fit into 260 6 times, resulting in a remainder of 32.
The next digit of our result is 6. 
Result so far: 2867.7894736
Subtract 228 from 260 to get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Step 14:
38 goes into 320 8 times with a remainder of 16.
Record the quotient 8 as the next digit in the result. 
Result so far: 2867.78947368
If we subtract 304 from 320, we get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

After the division, we end up with 2867.78947368 and a remainder of 1.6e-08.