We look at the division of 54852 by 38 
We want to divide 54852 by 38.

Step 1:
The number 38 fits into 5 0 times, leaving a remainder of 5.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 5 leaves us with 5.
Append the next digit (4) from the dividend to 5 and continue with: 54 / 38

Moving on to step 2:
38 can be fit into 54 1 times, resulting in a remainder of 16.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we subtract 38 from 54, we get 16.
Include the next digit (8) from the dividend after 16, then repeat: 168 / 38

Moving on to step 3:
When dividing 168 by 38, we get 4 with a remainder of 16.
Write down 4 as next digit of the result. 
Result so far: 14.0
If we subtract 152 from 168, we get 16.
Append the next digit (5) from the dividend to 16 and continue with: 165 / 38

Moving on to step 4:
38 goes into 165 4 times with a remainder of 13.
Write down 4 as next digit of the result. 
Result so far: 144.0
Deduct 152 from 165 and we're left with 13.
Include the next digit (2) from the dividend after 13, then repeat: 132 / 38

On to step 5:
38 goes into 132 3 times with a remainder of 18.
Write down 3 as next digit of the result. 
Result so far: 1443.0
If we subtract 114 from 132, we 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.

Step 6:
If we divide 180 by 38, we get 4 and a remainder of 28.
Put 4 as the next digit of the answer. 
Result so far: 1443.4
Subtracting 152 from 180 leaves us with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Let's proceed to step 7:
The number 38 fits into 280 7 times, leaving a remainder of 14.
Write down 7 as next digit of the result. 
Result so far: 1443.47
If we take 266 away from 280, we end up 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.

On to step 8:
38 can be fit into 140 3 times, resulting in a remainder of 26.
Record the quotient 3 as the next digit in the result. 
Result so far: 1443.473
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.

Advancing to step 9:
If we divide 260 by 38, we get 6 and a remainder of 32.
The next digit of our result is 6. 
Result so far: 1443.4736
Subtracting 228 from 260 leaves us with 32.
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 10:
When dividing 320 by 38, we get 8 with a remainder of 16.
Put 8 as the next digit of the answer. 
Result so far: 1443.47368
The remainder is 16 after subtracting 304 from 320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

On to step 11:
The number 38 fits into 160 4 times, leaving a remainder of 8.
Write down 4 as next digit of the result. 
Result so far: 1443.473684
The remainder is 8 after subtracting 152 from 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Moving on to step 12:
38 goes into 80 2 times with a remainder of 4.
The number 2 becomes the next digit in our result. 
Result so far: 1443.4736842
Subtract 76 from 80 to get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Advancing to step 13:
If we divide 40 by 38, we get 1 and a remainder of 2.
The next digit of our result is 1. 
Result so far: 1443.47368421
Deduct 38 from 40 and we're left 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.

After the division, we end up with 1443.47368421 and a remainder of 2e-09.