540273 ÷ 38 
Our goal is to divide 540273 by 38.

Step 1:
When dividing 5 by 38, we get 0 with a remainder of 5.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 5, we end up with 5.
Append the next digit (4) from the dividend to 5 and continue with: 54 / 38

On to step 2:
The number 38 fits into 54 1 times, leaving a remainder of 16.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we subtract 38 from 54, we get 16.
Take the next digit (0) from the dividend and append it to 16, then repeat: 160 / 38

Step 3:
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: 14.0
If we take 152 away from 160, we end up with 8.
Include the next digit (2) from the dividend after 8, then repeat: 82 / 38

Advancing to step 4:
38 can be fit into 82 2 times, resulting in a remainder of 6.
Put 2 as the next digit of the answer. 
Result so far: 142.0
If we take 76 away from 82, we end up with 6.
Append the next digit (7) from the dividend to 6 and continue with: 67 / 38

On to step 5:
38 goes into 67 1 times with a remainder of 29.
The number 1 becomes the next digit in our result. 
Result so far: 1421.0
The remainder is 29 after subtracting 38 from 67.
Append the next digit (3) from the dividend to 29 and continue with: 293 / 38

Step 6:
38 goes into 293 7 times with a remainder of 27.
Put 7 as the next digit of the answer. 
Result so far: 14217.0
Deduct 266 from 293 and we're left with 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Advancing to step 7:
The number 38 fits into 270 7 times, leaving a remainder of 4.
Write down 7 as next digit of the result. 
Result so far: 14217.7
Deduct 266 from 270 and we're left 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.

On to step 8:
If we divide 40 by 38, we get 1 and a remainder of 2.
Put 1 as the next digit of the answer. 
Result so far: 14217.71
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.

Advancing to step 9:
If we divide 20 by 38, we get 0 and a remainder of 20.
Write down 0 as next digit of the result. 
Result so far: 14217.71
The remainder is 20 after subtracting 0 from 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 10:
38 can be fit into 200 5 times, resulting in a remainder of 10.
Use 5 as the next digit of our solution. 
Result so far: 14217.7105
The remainder is 10 after subtracting 190 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Step 11:
When dividing 100 by 38, we get 2 with a remainder of 24.
The number 2 becomes the next digit in our result. 
Result so far: 14217.71052
If we take 76 away from 100, we end up with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Step 12:
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: 14217.710526
If we subtract 228 from 240, we get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Moving on to step 13:
If we divide 120 by 38, we get 3 and a remainder of 6.
Write down 3 as next digit of the result. 
Result so far: 14217.7105263
The remainder is 6 after subtracting 114 from 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Moving on to step 14:
38 can be fit into 60 1 times, resulting in a remainder of 22.
The next digit of our result is 1. 
Result so far: 14217.71052631
If we subtract 38 from 60, we get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

In conclusion, the division gives 14217.71052631 with a balance of 2.2e-08.