We divide 321860 by 38
We're looking to find how many times 38 goes into 321860.

On to step 1:
3 divided by 38 is 0 with a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Include the next digit (2) from the dividend after 3, then repeat: 32 / 38

Let's proceed to step 2:
32 divided by 38 is 0 with a remainder of 32.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 32, we end up with 32.
Grab the next digit (1) from the dividend, add it to 32, then carry on: 321 / 38

On to step 3:
38 goes into 321 8 times with a remainder of 17.
The number 8 becomes the next digit in our result. 
Result so far: 8.0
Subtracting 304 from 321 leaves us with 17.
Take the next digit (8) from the dividend and append it to 17, then repeat: 178 / 38

Going ahead to step 4:
178 divided by 38 is 4 with a remainder of 26.
Use 4 as the next digit of our solution. 
Result so far: 84.0
Subtract 152 from 178 to get 26.
Take the next digit (6) from the dividend and append it to 26, then repeat: 266 / 38

Step 5:
When dividing 266 by 38, we get 7 with a remainder of 0.
Use 7 as the next digit of our solution. 
Result so far: 847.0
Deduct 266 from 266 and we're left with 0.
Bring next digit (0) of the dividend behind the 0 and repeat the process: 0 / 38

Advancing to step 6:
If we divide 0 by 38, we get 0 and a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 8470.0
If we subtract 0 from 0, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Advancing to step 7:
0 divided by 38 is 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 8470.0
If we subtract 0 from 0, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 8:
If we divide 0 by 38, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 8470.0
If we subtract 0 from 0, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Our division results in 8470.0 with a remaining 0.0.