107004 ÷ 38 
Let's see how many times 38 fits into 107004.

Step 1:
The number 38 fits into 1 0 times, leaving a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Include the next digit (0) from the dividend after 1, then repeat: 10 / 38

Step 2:
The number 38 fits into 10 0 times, leaving a remainder of 10.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 10 after subtracting 0 from 10.
Include the next digit (7) from the dividend after 10, then repeat: 107 / 38

Going ahead to step 3:
The number 38 fits into 107 2 times, leaving a remainder of 31.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Subtract 76 from 107 to get 31.
Include the next digit (0) from the dividend after 31, then repeat: 310 / 38

On to step 4:
38 can be fit into 310 8 times, resulting in a remainder of 6.
Record the quotient 8 as the next digit in the result. 
Result so far: 28.0
If we subtract 304 from 310, we get 6.
Take the next digit (0) from the dividend and append it to 6, then repeat: 60 / 38

On to step 5:
38 can be fit into 60 1 times, resulting in a remainder of 22.
The number 1 becomes the next digit in our result. 
Result so far: 281.0
The remainder is 22 after subtracting 38 from 60.
Bring next digit (4) of the dividend behind the 22 and repeat the process: 224 / 38

On to step 6:
The number 38 fits into 224 5 times, leaving a remainder of 34.
Put 5 as the next digit of the answer. 
Result so far: 2815.0
Subtracting 190 from 224 leaves us with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

On to step 7:
38 goes into 340 8 times with a remainder of 36.
The next digit of our result is 8. 
Result so far: 2815.8
If we take 304 away from 340, we end up with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Step 8:
38 goes into 360 9 times with a remainder of 18.
Write down 9 as next digit of the result. 
Result so far: 2815.89
If we take 342 away from 360, we end up with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

On to step 9:
When dividing 180 by 38, we get 4 with a remainder of 28.
The number 4 becomes the next digit in our result. 
Result so far: 2815.894
If we subtract 152 from 180, we get 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Advancing to step 10:
The number 38 fits into 280 7 times, leaving a remainder of 14.
The next digit of our result is 7. 
Result so far: 2815.8947
If we subtract 266 from 280, we get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Going ahead to step 11:
The number 38 fits into 140 3 times, leaving a remainder of 26.
The next digit of our result is 3. 
Result so far: 2815.89473
If we subtract 114 from 140, we get 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Moving on to step 12:
38 goes into 260 6 times with a remainder of 32.
The number 6 becomes the next digit in our result. 
Result so far: 2815.894736
Subtracting 228 from 260 leaves us with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Going ahead to step 13:
The number 38 fits into 320 8 times, leaving a remainder of 16.
Record the quotient 8 as the next digit in the result. 
Result so far: 2815.8947368
Deduct 304 from 320 and we're left with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Going ahead to step 14:
When dividing 160 by 38, we get 4 with a remainder of 8.
Put 4 as the next digit of the answer. 
Result so far: 2815.89473684
Subtracting 152 from 160 leaves us with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

The final result is 2815.89473684 with a remainder of 8e-09.