We look at the division of 38249963 by 261 
We want to divide 38249963 by 261.

Moving on to step 1:
When dividing 3 by 261, we get 0 with a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Include the next digit (8) from the dividend after 3, then repeat: 38 / 261

Advancing to step 2:
If we divide 38 by 261, we get 0 and a remainder of 38.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 38, we end up with 38.
Append the next digit (2) from the dividend to 38 and continue with: 382 / 261

Let's proceed to step 3:
The number 261 fits into 382 1 times, leaving a remainder of 121.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Deduct 261 from 382 and we're left with 121.
Include the next digit (4) from the dividend after 121, then repeat: 1214 / 261

Step 4:
When dividing 1214 by 261, we get 4 with a remainder of 170.
The number 4 becomes the next digit in our result. 
Result so far: 14.0
If we take 1044 away from 1214, we end up with 170.
Take the next digit (9) from the dividend and append it to 170, then repeat: 1709 / 261

Step 5:
261 can be fit into 1709 6 times, resulting in a remainder of 143.
Use 6 as the next digit of our solution. 
Result so far: 146.0
Subtracting 1566 from 1709 leaves us with 143.
Fetch the next digit (9) from the dividend, attach it to 143 and continue: 1439 / 261

Let's proceed to step 6:
1439 divided by 261 is 5 with a remainder of 134.
The number 5 becomes the next digit in our result. 
Result so far: 1465.0
The remainder is 134 after subtracting 1305 from 1439.
Bring next digit (6) of the dividend behind the 134 and repeat the process: 1346 / 261

On to step 7:
The number 261 fits into 1346 5 times, leaving a remainder of 41.
Write down 5 as next digit of the result. 
Result so far: 14655.0
Subtracting 1305 from 1346 leaves us with 41.
Include the next digit (3) from the dividend after 41, then repeat: 413 / 261

Step 8:
261 can be fit into 413 1 times, resulting in a remainder of 152.
Use 1 as the next digit of our solution. 
Result so far: 146551.0
Subtract 261 from 413 to get 152.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1520, and continue the process.

Advancing to step 9:
The number 261 fits into 1520 5 times, leaving a remainder of 215.
The number 5 becomes the next digit in our result. 
Result so far: 146551.5
Subtract 1305 from 1520 to get 215.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2150, and continue the process.

Moving on to step 10:
2150 divided by 261 is 8 with a remainder of 62.
The number 8 becomes the next digit in our result. 
Result so far: 146551.58
Subtracting 2088 from 2150 leaves us with 62.
Since there are no more digits in the dividend, we add a zero to the remainder making it 620, and continue the process.

Moving on to step 11:
If we divide 620 by 261, we get 2 and a remainder of 98.
Use 2 as the next digit of our solution. 
Result so far: 146551.582
Deduct 522 from 620 and we're left with 98.
Since there are no more digits in the dividend, we add a zero to the remainder making it 980, and continue the process.

Going ahead to step 12:
980 divided by 261 is 3 with a remainder of 197.
The number 3 becomes the next digit in our result. 
Result so far: 146551.5823
The remainder is 197 after subtracting 783 from 980.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1970, and continue the process.

Advancing to step 13:
If we divide 1970 by 261, we get 7 and a remainder of 143.
The next digit of our result is 7. 
Result so far: 146551.58237
If we take 1827 away from 1970, we end up with 143.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1430, and continue the process.

On to step 14:
1430 divided by 261 is 5 with a remainder of 125.
Put 5 as the next digit of the answer. 
Result so far: 146551.582375
If we subtract 1305 from 1430, we get 125.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1250, and continue the process.

Going ahead to step 15:
261 goes into 1250 4 times with a remainder of 206.
Record the quotient 4 as the next digit in the result. 
Result so far: 146551.5823754
The remainder is 206 after subtracting 1044 from 1250.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2060, and continue the process.

Step 16:
261 can be fit into 2060 7 times, resulting in a remainder of 233.
The number 7 becomes the next digit in our result. 
Result so far: 146551.58237547
Subtracting 1827 from 2060 leaves us with 233.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2330, and continue the process.

The final result is 146551.58237547 with a remainder of 2.33e-07.