We're dividing 60038394 by 549 
We want to figure out the number of times 60038394 can be divided by 549.

Let's proceed to step 1:
6 divided by 549 is 0 with a remainder of 6.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 6 and we're left with 6.
Append the next digit (0) from the dividend to 6 and continue with: 60 / 549

Advancing to step 2:
The number 549 fits into 60 0 times, leaving a remainder of 60.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 60 leaves us with 60.
Take the next digit (0) from the dividend and append it to 60, then repeat: 600 / 549

On to step 3:
The number 549 fits into 600 1 times, leaving a remainder of 51.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
The remainder is 51 after subtracting 549 from 600.
Take the next digit (3) from the dividend and append it to 51, then repeat: 513 / 549

Let's proceed to step 4:
549 can be fit into 513 0 times, resulting in a remainder of 513.
Put 0 as the next digit of the answer. 
Result so far: 10.0
Subtract 0 from 513 to get 513.
Include the next digit (8) from the dividend after 513, then repeat: 5138 / 549

Let's proceed to step 5:
When dividing 5138 by 549, we get 9 with a remainder of 197.
The number 9 becomes the next digit in our result. 
Result so far: 109.0
Deduct 4941 from 5138 and we're left with 197.
Append the next digit (3) from the dividend to 197 and continue with: 1973 / 549

On to step 6:
1973 divided by 549 is 3 with a remainder of 326.
Use 3 as the next digit of our solution. 
Result so far: 1093.0
Subtracting 1647 from 1973 leaves us with 326.
Bring next digit (9) of the dividend behind the 326 and repeat the process: 3269 / 549

Advancing to step 7:
549 can be fit into 3269 5 times, resulting in a remainder of 524.
The next digit of our result is 5. 
Result so far: 10935.0
Subtract 2745 from 3269 to get 524.
Take the next digit (4) from the dividend and append it to 524, then repeat: 5244 / 549

Advancing to step 8:
The number 549 fits into 5244 9 times, leaving a remainder of 303.
The next digit of our result is 9. 
Result so far: 109359.0
Subtracting 4941 from 5244 leaves us with 303.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3030, and continue the process.

Step 9:
If we divide 3030 by 549, we get 5 and a remainder of 285.
Put 5 as the next digit of the answer. 
Result so far: 109359.5
Subtract 2745 from 3030 to get 285.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2850, and continue the process.

Advancing to step 10:
549 goes into 2850 5 times with a remainder of 105.
The next digit of our result is 5. 
Result so far: 109359.55
The remainder is 105 after subtracting 2745 from 2850.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1050, and continue the process.

Our division results in 109359.55 with a remaining 0.105.