We divide 540278 by 38
Let's see how many times 38 fits into 540278.

On to step 1:
5 divided by 38 is 0 with a remainder of 5.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 5, we end up with 5.
Take the next digit (4) from the dividend and append it to 5, then repeat: 54 / 38

On to step 2:
38 can be fit into 54 1 times, resulting in a remainder of 16.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtract 38 from 54 to get 16.
Grab the next digit (0) from the dividend, add it to 16, then carry on: 160 / 38

Let's proceed to step 3:
38 can be fit into 160 4 times, resulting in a remainder of 8.
Write down 4 as next digit of the result. 
Result so far: 14.0
If we subtract 152 from 160, we get 8.
Append the next digit (2) from the dividend to 8 and continue with: 82 / 38

Going ahead to step 4:
If we divide 82 by 38, we get 2 and a remainder of 6.
Record the quotient 2 as the next digit in the result. 
Result so far: 142.0
Subtract 76 from 82 to get 6.
Grab the next digit (7) from the dividend, add it to 6, then carry on: 67 / 38

Let's proceed to step 5:
The number 38 fits into 67 1 times, leaving a remainder of 29.
The number 1 becomes the next digit in our result. 
Result so far: 1421.0
If we subtract 38 from 67, we get 29.
Append the next digit (8) from the dividend to 29 and continue with: 298 / 38

Let's proceed to step 6:
When dividing 298 by 38, we get 7 with a remainder of 32.
Record the quotient 7 as the next digit in the result. 
Result so far: 14217.0
Deduct 266 from 298 and we're left 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.

Moving on to step 7:
If we divide 320 by 38, we get 8 and a remainder of 16.
Write down 8 as next digit of the result. 
Result so far: 14217.8
Subtract 304 from 320 to get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Step 8:
38 can be fit into 160 4 times, resulting in a remainder of 8.
The next digit of our result is 4. 
Result so far: 14217.84
If we take 152 away from 160, we end up 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.

Moving on to step 9:
The number 38 fits into 80 2 times, leaving a remainder of 4.
Write down 2 as next digit of the result. 
Result so far: 14217.842
If we subtract 76 from 80, we get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

On to step 10:
If we divide 40 by 38, we get 1 and a remainder of 2.
The number 1 becomes the next digit in our result. 
Result so far: 14217.8421
If we take 38 away from 40, 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 11:
If we divide 20 by 38, we get 0 and a remainder of 20.
Write down 0 as next digit of the result. 
Result so far: 14217.8421
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.

Moving on to step 12:
38 can be fit into 200 5 times, resulting in a remainder of 10.
The number 5 becomes the next digit in our result. 
Result so far: 14217.842105
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.

Step 13:
38 can be fit into 100 2 times, resulting in a remainder of 24.
Record the quotient 2 as the next digit in the result. 
Result so far: 14217.8421052
Subtracting 76 from 100 leaves us with 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 14:
38 goes into 240 6 times with a remainder of 12.
The number 6 becomes the next digit in our result. 
Result so far: 14217.84210526
The remainder is 12 after subtracting 228 from 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

After the division, we end up with 14217.84210526 and a remainder of 1.2e-08.