We look at the division of 38939264 by 543 
Let's see how many times 543 fits into 38939264.

Advancing to step 1:
543 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
Deduct 0 from 3 and we're left with 3.
Include the next digit (8) from the dividend after 3, then repeat: 38 / 543

On to step 2:
When dividing 38 by 543, we get 0 with a remainder of 38.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 38 to get 38.
Include the next digit (9) from the dividend after 38, then repeat: 389 / 543

Advancing to step 3:
The number 543 fits into 389 0 times, leaving a remainder of 389.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 389 to get 389.
Include the next digit (3) from the dividend after 389, then repeat: 3893 / 543

Moving on to step 4:
The number 543 fits into 3893 7 times, leaving a remainder of 92.
Use 7 as the next digit of our solution. 
Result so far: 7.0
If we take 3801 away from 3893, we end up with 92.
Append the next digit (9) from the dividend to 92 and continue with: 929 / 543

Moving on to step 5:
543 can be fit into 929 1 times, resulting in a remainder of 386.
Write down 1 as next digit of the result. 
Result so far: 71.0
The remainder is 386 after subtracting 543 from 929.
Append the next digit (2) from the dividend to 386 and continue with: 3862 / 543

Step 6:
3862 divided by 543 is 7 with a remainder of 61.
Write down 7 as next digit of the result. 
Result so far: 717.0
Subtract 3801 from 3862 to get 61.
Grab the next digit (6) from the dividend, add it to 61, then carry on: 616 / 543

Advancing to step 7:
The number 543 fits into 616 1 times, leaving a remainder of 73.
Put 1 as the next digit of the answer. 
Result so far: 7171.0
Subtracting 543 from 616 leaves us with 73.
Grab the next digit (4) from the dividend, add it to 73, then carry on: 734 / 543

Let's proceed to step 8:
734 divided by 543 is 1 with a remainder of 191.
The number 1 becomes the next digit in our result. 
Result so far: 71711.0
If we take 543 away from 734, we end up with 191.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1910, and continue the process.

On to step 9:
1910 divided by 543 is 3 with a remainder of 281.
Put 3 as the next digit of the answer. 
Result so far: 71711.3
Deduct 1629 from 1910 and we're left with 281.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2810, and continue the process.

Let's proceed to step 10:
The number 543 fits into 2810 5 times, leaving a remainder of 95.
Record the quotient 5 as the next digit in the result. 
Result so far: 71711.35
Deduct 2715 from 2810 and we're left with 95.
Since there are no more digits in the dividend, we add a zero to the remainder making it 950, and continue the process.

Let's proceed to step 11:
543 goes into 950 1 times with a remainder of 407.
Write down 1 as next digit of the result. 
Result so far: 71711.351
Subtracting 543 from 950 leaves us with 407.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4070, and continue the process.

Advancing to step 12:
543 goes into 4070 7 times with a remainder of 269.
Use 7 as the next digit of our solution. 
Result so far: 71711.3517
If we take 3801 away from 4070, we end up with 269.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2690, and continue the process.

Step 13:
543 can be fit into 2690 4 times, resulting in a remainder of 518.
Use 4 as the next digit of our solution. 
Result so far: 71711.35174
Subtracting 2172 from 2690 leaves us with 518.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5180, and continue the process.

Let's proceed to step 14:
5180 divided by 543 is 9 with a remainder of 293.
Record the quotient 9 as the next digit in the result. 
Result so far: 71711.351749
The remainder is 293 after subtracting 4887 from 5180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2930, and continue the process.

Moving on to step 15:
543 goes into 2930 5 times with a remainder of 215.
Record the quotient 5 as the next digit in the result. 
Result so far: 71711.3517495
Subtract 2715 from 2930 to get 215.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2150, and continue the process.

On to step 16:
When dividing 2150 by 543, we get 3 with a remainder of 521.
Write down 3 as next digit of the result. 
Result so far: 71711.35174953
The remainder is 521 after subtracting 1629 from 2150.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5210, and continue the process.

In conclusion, the division gives 71711.35174953 with a balance of 5.21e-07.