Let's divide 38995270 by 61
Our goal is to divide 38995270 by 61.

Step 1:
If we divide 3 by 61, we get 0 and a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Include the next digit (8) from the dividend after 3, then repeat: 38 / 61

Step 2:
61 goes into 38 0 times with a remainder of 38.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 38 and we're left with 38.
Bring next digit (9) of the dividend behind the 38 and repeat the process: 389 / 61

Going ahead to step 3:
61 goes into 389 6 times with a remainder of 23.
Put 6 as the next digit of the answer. 
Result so far: 6.0
Deduct 366 from 389 and we're left with 23.
Grab the next digit (9) from the dividend, add it to 23, then carry on: 239 / 61

Going ahead to step 4:
The number 61 fits into 239 3 times, leaving a remainder of 56.
Put 3 as the next digit of the answer. 
Result so far: 63.0
Subtract 183 from 239 to get 56.
Append the next digit (5) from the dividend to 56 and continue with: 565 / 61

Moving on to step 5:
When dividing 565 by 61, we get 9 with a remainder of 16.
Record the quotient 9 as the next digit in the result. 
Result so far: 639.0
Deduct 549 from 565 and we're left with 16.
Fetch the next digit (2) from the dividend, attach it to 16 and continue: 162 / 61

Advancing to step 6:
61 goes into 162 2 times with a remainder of 40.
Record the quotient 2 as the next digit in the result. 
Result so far: 6392.0
Subtract 122 from 162 to get 40.
Include the next digit (7) from the dividend after 40, then repeat: 407 / 61

Step 7:
The number 61 fits into 407 6 times, leaving a remainder of 41.
The next digit of our result is 6. 
Result so far: 63926.0
Deduct 366 from 407 and we're left with 41.
Bring next digit (0) of the dividend behind the 41 and repeat the process: 410 / 61

Let's proceed to step 8:
410 divided by 61 is 6 with a remainder of 44.
Record the quotient 6 as the next digit in the result. 
Result so far: 639266.0
If we subtract 366 from 410, we get 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Advancing to step 9:
The number 61 fits into 440 7 times, leaving a remainder of 13.
Record the quotient 7 as the next digit in the result. 
Result so far: 639266.7
Deduct 427 from 440 and we're left with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Advancing to step 10:
130 divided by 61 is 2 with a remainder of 8.
Write down 2 as next digit of the result. 
Result so far: 639266.72
Subtracting 122 from 130 leaves us 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.

Moving on to step 11:
61 goes into 80 1 times with a remainder of 19.
Use 1 as the next digit of our solution. 
Result so far: 639266.721
If we subtract 61 from 80, we 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.

Step 12:
The number 61 fits into 190 3 times, leaving a remainder of 7.
Record the quotient 3 as the next digit in the result. 
Result so far: 639266.7213
If we take 183 away from 190, we end up with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Moving on to step 13:
61 can be fit into 70 1 times, resulting in a remainder of 9.
Record the quotient 1 as the next digit in the result. 
Result so far: 639266.72131
Subtract 61 from 70 to get 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

On to step 14:
61 goes into 90 1 times with a remainder of 29.
The next digit of our result is 1. 
Result so far: 639266.721311
Subtract 61 from 90 to get 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

In conclusion, the division gives 639266.721311 with a balance of 2.9e-06.