860301 ÷ 38 
We want to figure out the number of times 860301 can be divided by 38.

Advancing to step 1:
38 can be fit into 8 0 times, resulting in a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Fetch the next digit (6) from the dividend, attach it to 8 and continue: 86 / 38

Moving on to step 2:
38 goes into 86 2 times with a remainder of 10.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Deduct 76 from 86 and we're left with 10.
Fetch the next digit (0) from the dividend, attach it to 10 and continue: 100 / 38

Moving on to step 3:
If we divide 100 by 38, we get 2 and a remainder of 24.
Write down 2 as next digit of the result. 
Result so far: 22.0
Deduct 76 from 100 and we're left with 24.
Take the next digit (3) from the dividend and append it to 24, then repeat: 243 / 38

Let's proceed to step 4:
The number 38 fits into 243 6 times, leaving a remainder of 15.
Put 6 as the next digit of the answer. 
Result so far: 226.0
Subtracting 228 from 243 leaves us with 15.
Fetch the next digit (0) from the dividend, attach it to 15 and continue: 150 / 38

Moving on to step 5:
38 can be fit into 150 3 times, resulting in a remainder of 36.
Use 3 as the next digit of our solution. 
Result so far: 2263.0
Subtracting 114 from 150 leaves us with 36.
Bring next digit (1) of the dividend behind the 36 and repeat the process: 361 / 38

On to step 6:
If we divide 361 by 38, we get 9 and a remainder of 19.
Put 9 as the next digit of the answer. 
Result so far: 22639.0
Subtract 342 from 361 to get 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Let's proceed to step 7:
38 goes into 190 5 times with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 22639.5
Subtracting 190 from 190 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 8:
The number 38 fits into 0 0 times, leaving a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 22639.5
If we subtract 0 from 0, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 9:
The number 38 fits into 0 0 times, leaving a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 22639.5
If we take 0 away from 0, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

After the division, we end up with 22639.5 and a remainder of 0.0.