867728 ÷ 38 
We want to figure out the number of times 867728 can be divided by 38.

Going ahead to step 1:
If we divide 8 by 38, we get 0 and a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Bring next digit (6) of the dividend behind the 8 and repeat the process: 86 / 38

On to step 2:
If we divide 86 by 38, we get 2 and a remainder of 10.
Use 2 as the next digit of our solution. 
Result so far: 2.0
If we subtract 76 from 86, we get 10.
Append the next digit (7) from the dividend to 10 and continue with: 107 / 38

Advancing to step 3:
The number 38 fits into 107 2 times, leaving a remainder of 31.
The number 2 becomes the next digit in our result. 
Result so far: 22.0
Subtract 76 from 107 to get 31.
Fetch the next digit (7) from the dividend, attach it to 31 and continue: 317 / 38

On to step 4:
38 goes into 317 8 times with a remainder of 13.
Record the quotient 8 as the next digit in the result. 
Result so far: 228.0
Deduct 304 from 317 and we're left with 13.
Include the next digit (2) from the dividend after 13, then repeat: 132 / 38

Step 5:
If we divide 132 by 38, we get 3 and a remainder of 18.
The number 3 becomes the next digit in our result. 
Result so far: 2283.0
The remainder is 18 after subtracting 114 from 132.
Include the next digit (8) from the dividend after 18, then repeat: 188 / 38

Advancing to step 6:
38 goes into 188 4 times with a remainder of 36.
Write down 4 as next digit of the result. 
Result so far: 22834.0
Subtract 152 from 188 to get 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 7:
If we divide 360 by 38, we get 9 and a remainder of 18.
Put 9 as the next digit of the answer. 
Result so far: 22834.9
Deduct 342 from 360 and we're left with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Moving on to step 8:
38 goes into 180 4 times with a remainder of 28.
Record the quotient 4 as the next digit in the result. 
Result so far: 22834.94
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.

On to step 9:
If we divide 280 by 38, we get 7 and a remainder of 14.
The next digit of our result is 7. 
Result so far: 22834.947
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.

Advancing to step 10:
The number 38 fits into 140 3 times, leaving a remainder of 26.
The next digit of our result is 3. 
Result so far: 22834.9473
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 11:
If we divide 260 by 38, we get 6 and a remainder of 32.
Record the quotient 6 as the next digit in the result. 
Result so far: 22834.94736
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.

Moving on to step 12:
38 goes into 320 8 times with a remainder of 16.
Write down 8 as next digit of the result. 
Result so far: 22834.947368
Subtracting 304 from 320 leaves us 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.

Advancing to step 13:
The number 38 fits into 160 4 times, leaving a remainder of 8.
Put 4 as the next digit of the answer. 
Result so far: 22834.9473684
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.

Let's proceed to step 14:
38 goes into 80 2 times with a remainder of 4.
Put 2 as the next digit of the answer. 
Result so far: 22834.94736842
If we take 76 away from 80, we end up 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.

The quotient of the division is 22834.94736842, and the remainder is 4e-09.