We're dividing 38290192 by 940 
Our goal is to divide 38290192 by 940.

Let's proceed to step 1:
940 goes into 3 0 times with a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Bring next digit (8) of the dividend behind the 3 and repeat the process: 38 / 940

Step 2:
The number 940 fits into 38 0 times, leaving a remainder of 38.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 38, we end up with 38.
Grab the next digit (2) from the dividend, add it to 38, then carry on: 382 / 940

Advancing to step 3:
The number 940 fits into 382 0 times, leaving a remainder of 382.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 382 to get 382.
Fetch the next digit (9) from the dividend, attach it to 382 and continue: 3829 / 940

Step 4:
When dividing 3829 by 940, we get 4 with a remainder of 69.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
Subtracting 3760 from 3829 leaves us with 69.
Fetch the next digit (0) from the dividend, attach it to 69 and continue: 690 / 940

Moving on to step 5:
The number 940 fits into 690 0 times, leaving a remainder of 690.
Write down 0 as next digit of the result. 
Result so far: 40.0
Subtract 0 from 690 to get 690.
Include the next digit (1) from the dividend after 690, then repeat: 6901 / 940

Advancing to step 6:
The number 940 fits into 6901 7 times, leaving a remainder of 321.
Record the quotient 7 as the next digit in the result. 
Result so far: 407.0
Deduct 6580 from 6901 and we're left with 321.
Append the next digit (9) from the dividend to 321 and continue with: 3219 / 940

Moving on to step 7:
940 goes into 3219 3 times with a remainder of 399.
Put 3 as the next digit of the answer. 
Result so far: 4073.0
The remainder is 399 after subtracting 2820 from 3219.
Take the next digit (2) from the dividend and append it to 399, then repeat: 3992 / 940

Advancing to step 8:
When dividing 3992 by 940, we get 4 with a remainder of 232.
Record the quotient 4 as the next digit in the result. 
Result so far: 40734.0
Subtract 3760 from 3992 to get 232.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2320, and continue the process.

Advancing to step 9:
2320 divided by 940 is 2 with a remainder of 440.
The number 2 becomes the next digit in our result. 
Result so far: 40734.2
Subtract 1880 from 2320 to get 440.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4400, and continue the process.

Moving on to step 10:
If we divide 4400 by 940, we get 4 and a remainder of 640.
Put 4 as the next digit of the answer. 
Result so far: 40734.24
Subtract 3760 from 4400 to get 640.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6400, and continue the process.

On to step 11:
940 goes into 6400 6 times with a remainder of 760.
Use 6 as the next digit of our solution. 
Result so far: 40734.246
Subtracting 5640 from 6400 leaves us with 760.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7600, and continue the process.

Moving on to step 12:
940 can be fit into 7600 8 times, resulting in a remainder of 80.
Write down 8 as next digit of the result. 
Result so far: 40734.2468
Subtract 7520 from 7600 to get 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Going ahead to step 13:
800 divided by 940 is 0 with a remainder of 800.
The next digit of our result is 0. 
Result so far: 40734.2468
If we take 0 away from 800, we end up with 800.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8000, and continue the process.

Moving on to step 14:
8000 divided by 940 is 8 with a remainder of 480.
Use 8 as the next digit of our solution. 
Result so far: 40734.246808
Deduct 7520 from 8000 and we're left with 480.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4800, and continue the process.

Let's proceed to step 15:
The number 940 fits into 4800 5 times, leaving a remainder of 100.
The next digit of our result is 5. 
Result so far: 40734.2468085
If we take 4700 away from 4800, we end up with 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

Step 16:
The number 940 fits into 1000 1 times, leaving a remainder of 60.
Use 1 as the next digit of our solution. 
Result so far: 40734.24680851
Subtract 940 from 1000 to get 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

In conclusion, the division gives 40734.24680851 with a balance of 6e-08.