We're dividing 38497071 by 732 
Our goal is to divide 38497071 by 732.

Going ahead to step 1:
If we divide 3 by 732, we get 0 and a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Include the next digit (8) from the dividend after 3, then repeat: 38 / 732

On to step 2:
732 can be fit into 38 0 times, resulting in a remainder of 38.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 38 and we're left with 38.
Take the next digit (4) from the dividend and append it to 38, then repeat: 384 / 732

Advancing to step 3:
When dividing 384 by 732, we get 0 with a remainder of 384.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 384 and we're left with 384.
Append the next digit (9) from the dividend to 384 and continue with: 3849 / 732

On to step 4:
732 can be fit into 3849 5 times, resulting in a remainder of 189.
Write down 5 as next digit of the result. 
Result so far: 5.0
If we subtract 3660 from 3849, we get 189.
Grab the next digit (7) from the dividend, add it to 189, then carry on: 1897 / 732

Step 5:
732 goes into 1897 2 times with a remainder of 433.
Use 2 as the next digit of our solution. 
Result so far: 52.0
Deduct 1464 from 1897 and we're left with 433.
Append the next digit (0) from the dividend to 433 and continue with: 4330 / 732

Let's proceed to step 6:
If we divide 4330 by 732, we get 5 and a remainder of 670.
The next digit of our result is 5. 
Result so far: 525.0
Subtracting 3660 from 4330 leaves us with 670.
Fetch the next digit (7) from the dividend, attach it to 670 and continue: 6707 / 732

On to step 7:
If we divide 6707 by 732, we get 9 and a remainder of 119.
The number 9 becomes the next digit in our result. 
Result so far: 5259.0
If we subtract 6588 from 6707, we get 119.
Append the next digit (1) from the dividend to 119 and continue with: 1191 / 732

On to step 8:
When dividing 1191 by 732, we get 1 with a remainder of 459.
Record the quotient 1 as the next digit in the result. 
Result so far: 52591.0
Subtract 732 from 1191 to get 459.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4590, and continue the process.

Step 9:
When dividing 4590 by 732, we get 6 with a remainder of 198.
The next digit of our result is 6. 
Result so far: 52591.6
Subtract 4392 from 4590 to get 198.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1980, and continue the process.

Step 10:
The number 732 fits into 1980 2 times, leaving a remainder of 516.
Use 2 as the next digit of our solution. 
Result so far: 52591.62
Subtract 1464 from 1980 to get 516.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5160, and continue the process.

Let's proceed to step 11:
732 goes into 5160 7 times with a remainder of 36.
The number 7 becomes the next digit in our result. 
Result so far: 52591.627
Subtract 5124 from 5160 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 12:
When dividing 360 by 732, we get 0 with a remainder of 360.
Write down 0 as next digit of the result. 
Result so far: 52591.627
Subtract 0 from 360 to get 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3600, and continue the process.

Let's proceed to step 13:
The number 732 fits into 3600 4 times, leaving a remainder of 672.
Write down 4 as next digit of the result. 
Result so far: 52591.62704
If we subtract 2928 from 3600, we get 672.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6720, and continue the process.

Step 14:
When dividing 6720 by 732, we get 9 with a remainder of 132.
The next digit of our result is 9. 
Result so far: 52591.627049
Subtracting 6588 from 6720 leaves us with 132.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1320, and continue the process.

Let's proceed to step 15:
If we divide 1320 by 732, we get 1 and a remainder of 588.
Record the quotient 1 as the next digit in the result. 
Result so far: 52591.6270491
Subtract 732 from 1320 to get 588.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5880, and continue the process.

Moving on to step 16:
732 goes into 5880 8 times with a remainder of 24.
Record the quotient 8 as the next digit in the result. 
Result so far: 52591.62704918
Subtract 5856 from 5880 to 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.

After the division, we end up with 52591.62704918 and a remainder of 2.4e-08.