We look at the division of 38555499 by 261 
We want to figure out the number of times 38555499 can be divided by 261.

On to step 1:
3 divided by 261 is 0 with a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Grab the next digit (8) from the dividend, add it to 3, then carry on: 38 / 261

On to step 2:
When dividing 38 by 261, we get 0 with a remainder of 38.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 38 to get 38.
Append the next digit (5) from the dividend to 38 and continue with: 385 / 261

On to step 3:
If we divide 385 by 261, we get 1 and a remainder of 124.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we subtract 261 from 385, we get 124.
Grab the next digit (5) from the dividend, add it to 124, then carry on: 1245 / 261

Step 4:
If we divide 1245 by 261, we get 4 and a remainder of 201.
Record the quotient 4 as the next digit in the result. 
Result so far: 14.0
Subtracting 1044 from 1245 leaves us with 201.
Append the next digit (5) from the dividend to 201 and continue with: 2015 / 261

Step 5:
261 goes into 2015 7 times with a remainder of 188.
Write down 7 as next digit of the result. 
Result so far: 147.0
If we take 1827 away from 2015, we end up with 188.
Take the next digit (4) from the dividend and append it to 188, then repeat: 1884 / 261

Let's proceed to step 6:
1884 divided by 261 is 7 with a remainder of 57.
Write down 7 as next digit of the result. 
Result so far: 1477.0
Deduct 1827 from 1884 and we're left with 57.
Include the next digit (9) from the dividend after 57, then repeat: 579 / 261

Going ahead to step 7:
If we divide 579 by 261, we get 2 and a remainder of 57.
Use 2 as the next digit of our solution. 
Result so far: 14772.0
If we take 522 away from 579, we end up with 57.
Include the next digit (9) from the dividend after 57, then repeat: 579 / 261

Step 8:
When dividing 579 by 261, we get 2 with a remainder of 57.
Put 2 as the next digit of the answer. 
Result so far: 147722.0
Subtract 522 from 579 to get 57.
Since there are no more digits in the dividend, we add a zero to the remainder making it 570, and continue the process.

Step 9:
570 divided by 261 is 2 with a remainder of 48.
Use 2 as the next digit of our solution. 
Result so far: 147722.2
If we subtract 522 from 570, we get 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Step 10:
261 goes into 480 1 times with a remainder of 219.
The next digit of our result is 1. 
Result so far: 147722.21
If we take 261 away from 480, we end up with 219.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2190, and continue the process.

Step 11:
If we divide 2190 by 261, we get 8 and a remainder of 102.
Use 8 as the next digit of our solution. 
Result so far: 147722.218
Subtract 2088 from 2190 to get 102.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1020, and continue the process.

Step 12:
261 can be fit into 1020 3 times, resulting in a remainder of 237.
The number 3 becomes the next digit in our result. 
Result so far: 147722.2183
If we subtract 783 from 1020, we get 237.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2370, and continue the process.

Step 13:
2370 divided by 261 is 9 with a remainder of 21.
Use 9 as the next digit of our solution. 
Result so far: 147722.21839
The remainder is 21 after subtracting 2349 from 2370.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

On to step 14:
210 divided by 261 is 0 with a remainder of 210.
Use 0 as the next digit of our solution. 
Result so far: 147722.21839
The remainder is 210 after subtracting 0 from 210.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2100, and continue the process.

On to step 15:
2100 divided by 261 is 8 with a remainder of 12.
Use 8 as the next digit of our solution. 
Result so far: 147722.2183908
If we take 2088 away from 2100, we end up 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.

Step 16:
120 divided by 261 is 0 with a remainder of 120.
Record the quotient 0 as the next digit in the result. 
Result so far: 147722.2183908
The remainder is 120 after subtracting 0 from 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

The quotient of the division is 147722.2183908, and the remainder is 1.2e-07.