We look at the division of 205323 by 38 
Let's see how many times 38 fits into 205323.

Moving on to step 1:
38 goes into 2 0 times with a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Bring next digit (0) of the dividend behind the 2 and repeat the process: 20 / 38

Moving on to step 2:
20 divided by 38 is 0 with a remainder of 20.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 20, we end up with 20.
Include the next digit (5) from the dividend after 20, then repeat: 205 / 38

Going ahead to step 3:
The number 38 fits into 205 5 times, leaving a remainder of 15.
Record the quotient 5 as the next digit in the result. 
Result so far: 5.0
The remainder is 15 after subtracting 190 from 205.
Include the next digit (3) from the dividend after 15, then repeat: 153 / 38

Let's proceed to step 4:
The number 38 fits into 153 4 times, leaving a remainder of 1.
Put 4 as the next digit of the answer. 
Result so far: 54.0
The remainder is 1 after subtracting 152 from 153.
Include the next digit (2) from the dividend after 1, then repeat: 12 / 38

Let's proceed to step 5:
When dividing 12 by 38, we get 0 with a remainder of 12.
Record the quotient 0 as the next digit in the result. 
Result so far: 540.0
If we subtract 0 from 12, we get 12.
Grab the next digit (3) from the dividend, add it to 12, then carry on: 123 / 38

Advancing to step 6:
38 goes into 123 3 times with a remainder of 9.
Use 3 as the next digit of our solution. 
Result so far: 5403.0
Subtracting 114 from 123 leaves us with 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Step 7:
When dividing 90 by 38, we get 2 with a remainder of 14.
Use 2 as the next digit of our solution. 
Result so far: 5403.2
If we take 76 away from 90, we end up with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

On to step 8:
38 goes into 140 3 times with a remainder of 26.
Use 3 as the next digit of our solution. 
Result so far: 5403.23
Deduct 114 from 140 and we're left with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Let's proceed to step 9:
When dividing 260 by 38, we get 6 with a remainder of 32.
The number 6 becomes the next digit in our result. 
Result so far: 5403.236
Deduct 228 from 260 and we're left with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Going ahead to step 10:
38 goes into 320 8 times with a remainder of 16.
The number 8 becomes the next digit in our result. 
Result so far: 5403.2368
If we subtract 304 from 320, we get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Moving on to step 11:
160 divided by 38 is 4 with a remainder of 8.
Write down 4 as next digit of the result. 
Result so far: 5403.23684
If we subtract 152 from 160, we get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Going ahead to step 12:
38 can be fit into 80 2 times, resulting in a remainder of 4.
Record the quotient 2 as the next digit in the result. 
Result so far: 5403.236842
Subtract 76 from 80 to get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

On to step 13:
When dividing 40 by 38, we get 1 with a remainder of 2.
Record the quotient 1 as the next digit in the result. 
Result so far: 5403.2368421
If we take 38 away from 40, we end up with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Going ahead to step 14:
38 can be fit into 20 0 times, resulting in a remainder of 20.
Put 0 as the next digit of the answer. 
Result so far: 5403.2368421
Subtract 0 from 20 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.

After the division, we end up with 5403.2368421 and a remainder of 2e-08.