We look at the division of 2613967 by 38 
We want to divide 2613967 by 38.

Moving on to step 1:
The number 38 fits into 2 0 times, leaving a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Append the next digit (6) from the dividend to 2 and continue with: 26 / 38

Advancing to step 2:
38 can be fit into 26 0 times, resulting in a remainder of 26.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 26 and we're left with 26.
Append the next digit (1) from the dividend to 26 and continue with: 261 / 38

Advancing to step 3:
38 goes into 261 6 times with a remainder of 33.
Put 6 as the next digit of the answer. 
Result so far: 6.0
If we take 228 away from 261, we end up with 33.
Grab the next digit (3) from the dividend, add it to 33, then carry on: 333 / 38

Going ahead to step 4:
38 goes into 333 8 times with a remainder of 29.
Write down 8 as next digit of the result. 
Result so far: 68.0
If we take 304 away from 333, we end up with 29.
Fetch the next digit (9) from the dividend, attach it to 29 and continue: 299 / 38

Moving on to step 5:
299 divided by 38 is 7 with a remainder of 33.
The next digit of our result is 7. 
Result so far: 687.0
Subtract 266 from 299 to get 33.
Append the next digit (6) from the dividend to 33 and continue with: 336 / 38

On to step 6:
38 goes into 336 8 times with a remainder of 32.
Use 8 as the next digit of our solution. 
Result so far: 6878.0
Subtracting 304 from 336 leaves us with 32.
Append the next digit (7) from the dividend to 32 and continue with: 327 / 38

Let's proceed to step 7:
38 goes into 327 8 times with a remainder of 23.
Put 8 as the next digit of the answer. 
Result so far: 68788.0
Subtract 304 from 327 to get 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Advancing to step 8:
When dividing 230 by 38, we get 6 with a remainder of 2.
Use 6 as the next digit of our solution. 
Result so far: 68788.6
If we take 228 away from 230, 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.

Let's proceed to step 9:
38 goes into 20 0 times with a remainder of 20.
Write down 0 as next digit of the result. 
Result so far: 68788.6
If we take 0 away from 20, we end up 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.

On to step 10:
200 divided by 38 is 5 with a remainder of 10.
Put 5 as the next digit of the answer. 
Result so far: 68788.605
If we subtract 190 from 200, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 11:
If we divide 100 by 38, we get 2 and a remainder of 24.
Write down 2 as next digit of the result. 
Result so far: 68788.6052
Subtract 76 from 100 to get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Step 12:
The number 38 fits into 240 6 times, leaving a remainder of 12.
The next digit of our result is 6. 
Result so far: 68788.60526
Deduct 228 from 240 and we're left with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Moving on to step 13:
When dividing 120 by 38, we get 3 with a remainder of 6.
The next digit of our result is 3. 
Result so far: 68788.605263
If we take 114 away from 120, we end up with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Going ahead to step 14:
60 divided by 38 is 1 with a remainder of 22.
Use 1 as the next digit of our solution. 
Result so far: 68788.6052631
The remainder is 22 after subtracting 38 from 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

On to step 15:
The number 38 fits into 220 5 times, leaving a remainder of 30.
Use 5 as the next digit of our solution. 
Result so far: 68788.60526315
If we subtract 190 from 220, we get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

The final outcome is 68788.60526315, with a leftover of 3e-08.