We look at the division of 38694920 by 158 
We're looking to find how many times 158 goes into 38694920.

Step 1:
158 can be fit into 3 0 times, resulting in a remainder of 3.
The next digit of our result is 0. 
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 / 158

Advancing to step 2:
If we divide 38 by 158, we get 0 and a remainder of 38.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 38, we end up with 38.
Grab the next digit (6) from the dividend, add it to 38, then carry on: 386 / 158

Moving on to step 3:
158 goes into 386 2 times with a remainder of 70.
Write down 2 as next digit of the result. 
Result so far: 2.0
If we subtract 316 from 386, we get 70.
Fetch the next digit (9) from the dividend, attach it to 70 and continue: 709 / 158

Moving on to step 4:
If we divide 709 by 158, we get 4 and a remainder of 77.
Put 4 as the next digit of the answer. 
Result so far: 24.0
Subtracting 632 from 709 leaves us with 77.
Include the next digit (4) from the dividend after 77, then repeat: 774 / 158

Advancing to step 5:
774 divided by 158 is 4 with a remainder of 142.
Put 4 as the next digit of the answer. 
Result so far: 244.0
Subtract 632 from 774 to get 142.
Bring next digit (9) of the dividend behind the 142 and repeat the process: 1429 / 158

On to step 6:
1429 divided by 158 is 9 with a remainder of 7.
Use 9 as the next digit of our solution. 
Result so far: 2449.0
If we take 1422 away from 1429, we end up with 7.
Include the next digit (2) from the dividend after 7, then repeat: 72 / 158

On to step 7:
158 goes into 72 0 times with a remainder of 72.
The next digit of our result is 0. 
Result so far: 24490.0
Subtracting 0 from 72 leaves us with 72.
Bring next digit (0) of the dividend behind the 72 and repeat the process: 720 / 158

Step 8:
720 divided by 158 is 4 with a remainder of 88.
Use 4 as the next digit of our solution. 
Result so far: 244904.0
If we take 632 away from 720, we end up with 88.
Since there are no more digits in the dividend, we add a zero to the remainder making it 880, and continue the process.

On to step 9:
158 can be fit into 880 5 times, resulting in a remainder of 90.
Record the quotient 5 as the next digit in the result. 
Result so far: 244904.5
If we take 790 away from 880, we end up with 90.
Since there are no more digits in the dividend, we add a zero to the remainder making it 900, and continue the process.

Going ahead to step 10:
The number 158 fits into 900 5 times, leaving a remainder of 110.
Use 5 as the next digit of our solution. 
Result so far: 244904.55
Deduct 790 from 900 and we're left with 110.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1100, and continue the process.

After the division, we end up with 244904.55 and a remainder of 0.11.