We look at the division of 38557 by 40 
Our goal is to divide 38557 by 40.

Going ahead to step 1:
The number 40 fits into 3 0 times, leaving a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Take the next digit (8) from the dividend and append it to 3, then repeat: 38 / 40

Moving on to step 2:
38 divided by 40 is 0 with a remainder of 38.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 38 to get 38.
Take the next digit (5) from the dividend and append it to 38, then repeat: 385 / 40

On to step 3:
40 goes into 385 9 times with a remainder of 25.
Record the quotient 9 as the next digit in the result. 
Result so far: 9.0
Subtracting 360 from 385 leaves us with 25.
Grab the next digit (5) from the dividend, add it to 25, then carry on: 255 / 40

Step 4:
40 can be fit into 255 6 times, resulting in a remainder of 15.
Put 6 as the next digit of the answer. 
Result so far: 96.0
Subtracting 240 from 255 leaves us with 15.
Include the next digit (7) from the dividend after 15, then repeat: 157 / 40

On to step 5:
When dividing 157 by 40, we get 3 with a remainder of 37.
Record the quotient 3 as the next digit in the result. 
Result so far: 963.0
Subtracting 120 from 157 leaves us with 37.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

Advancing to step 6:
If we divide 370 by 40, we get 9 and a remainder of 10.
Record the quotient 9 as the next digit in the result. 
Result so far: 963.9
The remainder is 10 after subtracting 360 from 370.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Moving on to step 7:
40 can be fit into 100 2 times, resulting in a remainder of 20.
Put 2 as the next digit of the answer. 
Result so far: 963.92
The remainder is 20 after subtracting 80 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 8:
When dividing 200 by 40, we get 5 with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 963.925
Deduct 200 from 200 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 9:
0 divided by 40 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 963.925
If we take 0 away from 0, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 963.925
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

In conclusion, the division gives 963.925 with a balance of 0.0.