We're dividing 53470 by 38 
We want to figure out the number of times 53470 can be divided by 38.

Moving on to step 1:
38 can be fit into 5 0 times, resulting in a remainder of 5.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 5 leaves us with 5.
Take the next digit (3) from the dividend and append it to 5, then repeat: 53 / 38

Step 2:
The number 38 fits into 53 1 times, leaving a remainder of 15.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we take 38 away from 53, we end up with 15.
Include the next digit (4) from the dividend after 15, then repeat: 154 / 38

Advancing to step 3:
38 goes into 154 4 times with a remainder of 2.
The number 4 becomes the next digit in our result. 
Result so far: 14.0
If we subtract 152 from 154, we get 2.
Append the next digit (7) from the dividend to 2 and continue with: 27 / 38

Let's proceed to step 4:
If we divide 27 by 38, we get 0 and a remainder of 27.
Use 0 as the next digit of our solution. 
Result so far: 140.0
If we subtract 0 from 27, we get 27.
Include the next digit (0) from the dividend after 27, then repeat: 270 / 38

Advancing to step 5:
38 can be fit into 270 7 times, resulting in a remainder of 4.
Put 7 as the next digit of the answer. 
Result so far: 1407.0
Deduct 266 from 270 and we're left with 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 6:
When dividing 40 by 38, we get 1 with a remainder of 2.
Write down 1 as next digit of the result. 
Result so far: 1407.1
If we take 38 away from 40, we end up with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Step 7:
20 divided by 38 is 0 with a remainder of 20.
Put 0 as the next digit of the answer. 
Result so far: 1407.1
Deduct 0 from 20 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 8:
38 can be fit into 200 5 times, resulting in a remainder of 10.
The number 5 becomes the next digit in our result. 
Result so far: 1407.105
The remainder is 10 after subtracting 190 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 9:
If we divide 100 by 38, we get 2 and a remainder of 24.
The number 2 becomes the next digit in our result. 
Result so far: 1407.1052
If we subtract 76 from 100, we get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Moving on to step 10:
When dividing 240 by 38, we get 6 with a remainder of 12.
The number 6 becomes the next digit in our result. 
Result so far: 1407.10526
Subtracting 228 from 240 leaves us with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Going ahead to step 11:
120 divided by 38 is 3 with a remainder of 6.
The number 3 becomes the next digit in our result. 
Result so far: 1407.105263
Deduct 114 from 120 and we're left with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Going ahead to step 12:
The number 38 fits into 60 1 times, leaving a remainder of 22.
The number 1 becomes the next digit in our result. 
Result so far: 1407.1052631
Subtract 38 from 60 to get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Going ahead to step 13:
The number 38 fits into 220 5 times, leaving a remainder of 30.
The next digit of our result is 5. 
Result so far: 1407.10526315
Subtract 190 from 220 to 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.

The final result is 1407.10526315 with a remainder of 3e-08.