We're dividing 551021 by 38 
We want to divide 551021 by 38.

Let's proceed to step 1:
38 can be fit into 5 0 times, resulting in a remainder of 5.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 5, we get 5.
Take the next digit (5) from the dividend and append it to 5, then repeat: 55 / 38

Moving on to step 2:
When dividing 55 by 38, we get 1 with a remainder of 17.
Write down 1 as next digit of the result. 
Result so far: 1.0
The remainder is 17 after subtracting 38 from 55.
Include the next digit (1) from the dividend after 17, then repeat: 171 / 38

Let's proceed to step 3:
38 goes into 171 4 times with a remainder of 19.
Use 4 as the next digit of our solution. 
Result so far: 14.0
Subtracting 152 from 171 leaves us with 19.
Include the next digit (0) from the dividend after 19, then repeat: 190 / 38

Let's proceed to step 4:
190 divided by 38 is 5 with a remainder of 0.
The next digit of our result is 5. 
Result so far: 145.0
Deduct 190 from 190 and we're left with 0.
Append the next digit (2) from the dividend to 0 and continue with: 2 / 38

Let's proceed to step 5:
When dividing 2 by 38, we get 0 with a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 1450.0
If we take 0 away from 2, we end up with 2.
Bring next digit (1) of the dividend behind the 2 and repeat the process: 21 / 38

On to step 6:
If we divide 21 by 38, we get 0 and a remainder of 21.
Put 0 as the next digit of the answer. 
Result so far: 14500.0
Deduct 0 from 21 and we're left with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Step 7:
38 goes into 210 5 times with a remainder of 20.
The number 5 becomes the next digit in our result. 
Result so far: 14500.5
Subtract 190 from 210 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 8:
200 divided by 38 is 5 with a remainder of 10.
Record the quotient 5 as the next digit in the result. 
Result so far: 14500.55
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.

The final result is 14500.55 with a remainder of 0.01.