We're dividing 38972827 by 281 
We're looking to find how many times 281 goes into 38972827.

Going ahead to step 1:
If we divide 3 by 281, we get 0 and a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Append the next digit (8) from the dividend to 3 and continue with: 38 / 281

Moving on to step 2:
38 divided by 281 is 0 with a remainder of 38.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 38 and we're left with 38.
Bring next digit (9) of the dividend behind the 38 and repeat the process: 389 / 281

Advancing to step 3:
281 goes into 389 1 times with a remainder of 108.
Use 1 as the next digit of our solution. 
Result so far: 1.0
The remainder is 108 after subtracting 281 from 389.
Bring next digit (7) of the dividend behind the 108 and repeat the process: 1087 / 281

Moving on to step 4:
281 goes into 1087 3 times with a remainder of 244.
Record the quotient 3 as the next digit in the result. 
Result so far: 13.0
If we take 843 away from 1087, we end up with 244.
Include the next digit (2) from the dividend after 244, then repeat: 2442 / 281

Step 5:
281 goes into 2442 8 times with a remainder of 194.
The next digit of our result is 8. 
Result so far: 138.0
Subtracting 2248 from 2442 leaves us with 194.
Fetch the next digit (8) from the dividend, attach it to 194 and continue: 1948 / 281

Advancing to step 6:
The number 281 fits into 1948 6 times, leaving a remainder of 262.
The next digit of our result is 6. 
Result so far: 1386.0
If we subtract 1686 from 1948, we get 262.
Append the next digit (2) from the dividend to 262 and continue with: 2622 / 281

Advancing to step 7:
When dividing 2622 by 281, we get 9 with a remainder of 93.
The number 9 becomes the next digit in our result. 
Result so far: 13869.0
If we subtract 2529 from 2622, we get 93.
Append the next digit (7) from the dividend to 93 and continue with: 937 / 281

Let's proceed to step 8:
The number 281 fits into 937 3 times, leaving a remainder of 94.
Put 3 as the next digit of the answer. 
Result so far: 138693.0
The remainder is 94 after subtracting 843 from 937.
Since there are no more digits in the dividend, we add a zero to the remainder making it 940, and continue the process.

Step 9:
281 can be fit into 940 3 times, resulting in a remainder of 97.
Record the quotient 3 as the next digit in the result. 
Result so far: 138693.3
Deduct 843 from 940 and we're left with 97.
Since there are no more digits in the dividend, we add a zero to the remainder making it 970, and continue the process.

Step 10:
970 divided by 281 is 3 with a remainder of 127.
The next digit of our result is 3. 
Result so far: 138693.33
Subtracting 843 from 970 leaves us with 127.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1270, and continue the process.

Our division results in 138693.33 with a remaining 0.127.