38661 ÷ 7 = 5523 R0
We're going to perform division on 38661 with 7 as the divisor.

Step 1:
7 goes into 3 0 times with a remainder of 3.
Write down 0 as next digit of of the result. 
Result so far: 0
Subtract 0 from 3 to get 3.
Bring next digit (8) of the dividend behind the 3 and repeat the process: 38 / 7

Step 2:
7 goes into 38 5 times with a remainder of 3.
Write down 5 as next digit of of the result. 
Result so far: 5
Subtract 35 from 38 to get 3.
Bring next digit (6) of the dividend behind the 3 and repeat the process: 36 / 7

Step 3:
7 goes into 36 5 times with a remainder of 1.
Write down 5 as next digit of of the result. 
Result so far: 55
Subtract 35 from 36 to get 1.
Bring next digit (6) of the dividend behind the 1 and repeat the process: 16 / 7

Step 4:
7 goes into 16 2 times with a remainder of 2.
Write down 2 as next digit of of the result. 
Result so far: 552
Subtract 14 from 16 to get 2.
Bring next digit (1) of the dividend behind the 2 and repeat the process: 21 / 7

Step 5:
7 goes into 21 3 times with a remainder of 0.
Write down 3 as next digit of of the result. 
Result so far: 5523
Subtract 21 from 21 to get 0.

The final result is 5523 with a remainder of 0.