492197 ÷ 38 
We want to figure out the number of times 492197 can be divided by 38.

Advancing to step 1:
If we divide 4 by 38, we get 0 and a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Take the next digit (9) from the dividend and append it to 4, then repeat: 49 / 38

On to step 2:
When dividing 49 by 38, we get 1 with a remainder of 11.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we subtract 38 from 49, we get 11.
Grab the next digit (2) from the dividend, add it to 11, then carry on: 112 / 38

Moving on to step 3:
38 goes into 112 2 times with a remainder of 36.
Put 2 as the next digit of the answer. 
Result so far: 12.0
If we take 76 away from 112, we end up with 36.
Bring next digit (1) of the dividend behind the 36 and repeat the process: 361 / 38

Moving on to step 4:
38 goes into 361 9 times with a remainder of 19.
Write down 9 as next digit of the result. 
Result so far: 129.0
Subtract 342 from 361 to get 19.
Fetch the next digit (9) from the dividend, attach it to 19 and continue: 199 / 38

Let's proceed to step 5:
If we divide 199 by 38, we get 5 and a remainder of 9.
The number 5 becomes the next digit in our result. 
Result so far: 1295.0
Subtracting 190 from 199 leaves us with 9.
Bring next digit (7) of the dividend behind the 9 and repeat the process: 97 / 38

Going ahead to step 6:
38 goes into 97 2 times with a remainder of 21.
The next digit of our result is 2. 
Result so far: 12952.0
Deduct 76 from 97 and we're left with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Moving on to step 7:
The number 38 fits into 210 5 times, leaving a remainder of 20.
Use 5 as the next digit of our solution. 
Result so far: 12952.5
Deduct 190 from 210 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 8:
38 can be fit into 200 5 times, resulting in a remainder of 10.
Put 5 as the next digit of the answer. 
Result so far: 12952.55
The remainder is 10 after subtracting 190 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

The final result is 12952.55 with a remainder of 0.01.