We look at the division of 38621244 by 147 
Let's see how many times 147 fits into 38621244.

Let's proceed to step 1:
The number 147 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
Subtract 0 from 3 to get 3.
Include the next digit (8) from the dividend after 3, then repeat: 38 / 147

Moving on to step 2:
The number 147 fits into 38 0 times, leaving a remainder of 38.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 38 and we're left with 38.
Append the next digit (6) from the dividend to 38 and continue with: 386 / 147

Step 3:
147 can be fit into 386 2 times, resulting in a remainder of 92.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Subtract 294 from 386 to get 92.
Take the next digit (2) from the dividend and append it to 92, then repeat: 922 / 147

Moving on to step 4:
147 can be fit into 922 6 times, resulting in a remainder of 40.
Use 6 as the next digit of our solution. 
Result so far: 26.0
Subtracting 882 from 922 leaves us with 40.
Append the next digit (1) from the dividend to 40 and continue with: 401 / 147

Moving on to step 5:
147 can be fit into 401 2 times, resulting in a remainder of 107.
Record the quotient 2 as the next digit in the result. 
Result so far: 262.0
Subtract 294 from 401 to get 107.
Grab the next digit (2) from the dividend, add it to 107, then carry on: 1072 / 147

On to step 6:
147 can be fit into 1072 7 times, resulting in a remainder of 43.
The next digit of our result is 7. 
Result so far: 2627.0
Subtract 1029 from 1072 to get 43.
Append the next digit (4) from the dividend to 43 and continue with: 434 / 147

On to step 7:
434 divided by 147 is 2 with a remainder of 140.
The number 2 becomes the next digit in our result. 
Result so far: 26272.0
Deduct 294 from 434 and we're left with 140.
Grab the next digit (4) from the dividend, add it to 140, then carry on: 1404 / 147

Let's proceed to step 8:
1404 divided by 147 is 9 with a remainder of 81.
The number 9 becomes the next digit in our result. 
Result so far: 262729.0
Subtract 1323 from 1404 to get 81.
Since there are no more digits in the dividend, we add a zero to the remainder making it 810, and continue the process.

Let's proceed to step 9:
The number 147 fits into 810 5 times, leaving a remainder of 75.
Use 5 as the next digit of our solution. 
Result so far: 262729.5
If we take 735 away from 810, we end up with 75.
Since there are no more digits in the dividend, we add a zero to the remainder making it 750, and continue the process.

Going ahead to step 10:
750 divided by 147 is 5 with a remainder of 15.
Write down 5 as next digit of the result. 
Result so far: 262729.55
Deduct 735 from 750 and we're left with 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

The final outcome is 262729.55, with a leftover of 0.015.