857943 ÷ 38 
We want to figure out the number of times 857943 can be divided by 38.

Let's proceed to step 1:
38 goes into 8 0 times with a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Bring next digit (5) of the dividend behind the 8 and repeat the process: 85 / 38

Advancing to step 2:
85 divided by 38 is 2 with a remainder of 9.
Write down 2 as next digit of the result. 
Result so far: 2.0
The remainder is 9 after subtracting 76 from 85.
Bring next digit (7) of the dividend behind the 9 and repeat the process: 97 / 38

On to step 3:
38 goes into 97 2 times with a remainder of 21.
Write down 2 as next digit of the result. 
Result so far: 22.0
The remainder is 21 after subtracting 76 from 97.
Include the next digit (9) from the dividend after 21, then repeat: 219 / 38

Advancing to step 4:
219 divided by 38 is 5 with a remainder of 29.
Put 5 as the next digit of the answer. 
Result so far: 225.0
The remainder is 29 after subtracting 190 from 219.
Include the next digit (4) from the dividend after 29, then repeat: 294 / 38

Moving on to step 5:
If we divide 294 by 38, we get 7 and a remainder of 28.
The next digit of our result is 7. 
Result so far: 2257.0
The remainder is 28 after subtracting 266 from 294.
Include the next digit (3) from the dividend after 28, then repeat: 283 / 38

Step 6:
The number 38 fits into 283 7 times, leaving a remainder of 17.
Use 7 as the next digit of our solution. 
Result so far: 22577.0
If we subtract 266 from 283, we get 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Going ahead to step 7:
170 divided by 38 is 4 with a remainder of 18.
Use 4 as the next digit of our solution. 
Result so far: 22577.4
If we subtract 152 from 170, we get 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 8:
38 goes into 180 4 times with a remainder of 28.
The next digit of our result is 4. 
Result so far: 22577.44
If we take 152 away from 180, we end up with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

After the division, we end up with 22577.44 and a remainder of 0.028.