We look at the division of 407243 by 38 
We want to figure out the number of times 407243 can be divided by 38.

On to step 1:
When dividing 4 by 38, we get 0 with a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 38

Going ahead to step 2:
The number 38 fits into 40 1 times, leaving a remainder of 2.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtract 38 from 40 to get 2.
Take the next digit (7) from the dividend and append it to 2, then repeat: 27 / 38

Going ahead to step 3:
38 can be fit into 27 0 times, resulting in a remainder of 27.
The next digit of our result is 0. 
Result so far: 10.0
Subtracting 0 from 27 leaves us with 27.
Append the next digit (2) from the dividend to 27 and continue with: 272 / 38

Step 4:
When dividing 272 by 38, we get 7 with a remainder of 6.
The next digit of our result is 7. 
Result so far: 107.0
Subtracting 266 from 272 leaves us with 6.
Grab the next digit (4) from the dividend, add it to 6, then carry on: 64 / 38

Let's proceed to step 5:
The number 38 fits into 64 1 times, leaving a remainder of 26.
Write down 1 as next digit of the result. 
Result so far: 1071.0
The remainder is 26 after subtracting 38 from 64.
Bring next digit (3) of the dividend behind the 26 and repeat the process: 263 / 38

On to step 6:
If we divide 263 by 38, we get 6 and a remainder of 35.
Write down 6 as next digit of the result. 
Result so far: 10716.0
The remainder is 35 after subtracting 228 from 263.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Step 7:
350 divided by 38 is 9 with a remainder of 8.
Use 9 as the next digit of our solution. 
Result so far: 10716.9
If we take 342 away from 350, we end up 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.

Step 8:
The number 38 fits into 80 2 times, leaving a remainder of 4.
Write down 2 as next digit of the result. 
Result so far: 10716.92
The remainder is 4 after subtracting 76 from 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Moving on to step 9:
The number 38 fits into 40 1 times, leaving a remainder of 2.
Use 1 as the next digit of our solution. 
Result so far: 10716.921
Subtracting 38 from 40 leaves us 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.

Moving on to step 10:
38 goes into 20 0 times with a remainder of 20.
The number 0 becomes the next digit in our result. 
Result so far: 10716.921
Subtracting 0 from 20 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 11:
If we divide 200 by 38, we get 5 and a remainder of 10.
The next digit of our result is 5. 
Result so far: 10716.92105
Subtract 190 from 200 to 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.

Going ahead to step 12:
100 divided by 38 is 2 with a remainder of 24.
Record the quotient 2 as the next digit in the result. 
Result so far: 10716.921052
Deduct 76 from 100 and we're left 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.

Going ahead to step 13:
240 divided by 38 is 6 with a remainder of 12.
Record the quotient 6 as the next digit in the result. 
Result so far: 10716.9210526
If we take 228 away from 240, 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.

Let's proceed to step 14:
38 goes into 120 3 times with a remainder of 6.
Record the quotient 3 as the next digit in the result. 
Result so far: 10716.92105263
If we subtract 114 from 120, we 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 10716.92105263 with a balance of 6e-09.