We look at the division of 312984 by 38 
We're looking to find how many times 38 goes into 312984.

Advancing to step 1:
38 can be fit into 3 0 times, resulting in 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 (1) from the dividend after 3, then repeat: 31 / 38

Going ahead to step 2:
If we divide 31 by 38, we get 0 and a remainder of 31.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 31, we end up with 31.
Bring next digit (2) of the dividend behind the 31 and repeat the process: 312 / 38

On to step 3:
38 goes into 312 8 times with a remainder of 8.
The number 8 becomes the next digit in our result. 
Result so far: 8.0
If we take 304 away from 312, we end up with 8.
Append the next digit (9) from the dividend to 8 and continue with: 89 / 38

On to step 4:
If we divide 89 by 38, we get 2 and a remainder of 13.
The number 2 becomes the next digit in our result. 
Result so far: 82.0
Subtract 76 from 89 to get 13.
Fetch the next digit (8) from the dividend, attach it to 13 and continue: 138 / 38

Going ahead to step 5:
When dividing 138 by 38, we get 3 with a remainder of 24.
The next digit of our result is 3. 
Result so far: 823.0
Deduct 114 from 138 and we're left with 24.
Bring next digit (4) of the dividend behind the 24 and repeat the process: 244 / 38

Going ahead to step 6:
The number 38 fits into 244 6 times, leaving a remainder of 16.
Record the quotient 6 as the next digit in the result. 
Result so far: 8236.0
Subtract 228 from 244 to get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Moving on to step 7:
38 goes into 160 4 times with a remainder of 8.
The number 4 becomes the next digit in our result. 
Result so far: 8236.4
Deduct 152 from 160 and we're left 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 8:
38 goes into 80 2 times with a remainder of 4.
Use 2 as the next digit of our solution. 
Result so far: 8236.42
Subtracting 76 from 80 leaves us 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.

Step 9:
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: 8236.421
Subtract 38 from 40 to get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Let's proceed to step 10:
20 divided by 38 is 0 with a remainder of 20.
The next digit of our result is 0. 
Result so far: 8236.421
If we subtract 0 from 20, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 11:
The number 38 fits into 200 5 times, leaving a remainder of 10.
The next digit of our result is 5. 
Result so far: 8236.42105
If we subtract 190 from 200, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Step 12:
100 divided by 38 is 2 with a remainder of 24.
Write down 2 as next digit of the result. 
Result so far: 8236.421052
Subtract 76 from 100 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.

Going ahead to step 13:
The number 38 fits into 240 6 times, leaving a remainder of 12.
Put 6 as the next digit of the answer. 
Result so far: 8236.4210526
Deduct 228 from 240 and we're left with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Advancing to step 14:
When dividing 120 by 38, we get 3 with a remainder of 6.
Use 3 as the next digit of our solution. 
Result so far: 8236.42105263
Subtract 114 from 120 to get 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

In conclusion, the division gives 8236.42105263 with a balance of 6e-09.