Let's divide 173060 by 38
We want to figure out the number of times 173060 can be divided by 38.

On to step 1:
1 divided by 38 is 0 with a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 1 leaves us with 1.
Bring next digit (7) of the dividend behind the 1 and repeat the process: 17 / 38

Advancing to step 2:
38 can be fit into 17 0 times, resulting in a remainder of 17.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 17 leaves us with 17.
Append the next digit (3) from the dividend to 17 and continue with: 173 / 38

Step 3:
173 divided by 38 is 4 with a remainder of 21.
Use 4 as the next digit of our solution. 
Result so far: 4.0
Subtract 152 from 173 to get 21.
Bring next digit (0) of the dividend behind the 21 and repeat the process: 210 / 38

Going ahead to step 4:
38 goes into 210 5 times with a remainder of 20.
The number 5 becomes the next digit in our result. 
Result so far: 45.0
Deduct 190 from 210 and we're left with 20.
Grab the next digit (6) from the dividend, add it to 20, then carry on: 206 / 38

Advancing to step 5:
When dividing 206 by 38, we get 5 with a remainder of 16.
Record the quotient 5 as the next digit in the result. 
Result so far: 455.0
Subtracting 190 from 206 leaves us with 16.
Include the next digit (0) from the dividend after 16, then repeat: 160 / 38

Step 6:
If we divide 160 by 38, we get 4 and a remainder of 8.
Use 4 as the next digit of our solution. 
Result so far: 4554.0
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.

Step 7:
If we divide 80 by 38, we get 2 and a remainder of 4.
The number 2 becomes the next digit in our result. 
Result so far: 4554.2
The remainder is 4 after subtracting 76 from 80.
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 8:
The number 38 fits into 40 1 times, leaving a remainder of 2.
The next digit of our result is 1. 
Result so far: 4554.21
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.

Step 9:
20 divided by 38 is 0 with a remainder of 20.
Write down 0 as next digit of the result. 
Result so far: 4554.21
Subtract 0 from 20 to get 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 10:
200 divided by 38 is 5 with a remainder of 10.
Record the quotient 5 as the next digit in the result. 
Result so far: 4554.2105
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.

Moving on to step 11:
When dividing 100 by 38, we get 2 with a remainder of 24.
Record the quotient 2 as the next digit in the result. 
Result so far: 4554.21052
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.

On to step 12:
When dividing 240 by 38, we get 6 with a remainder of 12.
Use 6 as the next digit of our solution. 
Result so far: 4554.210526
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.

Step 13:
If we divide 120 by 38, we get 3 and a remainder of 6.
The next digit of our result is 3. 
Result so far: 4554.2105263
If we subtract 114 from 120, we get 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Advancing to step 14:
60 divided by 38 is 1 with a remainder of 22.
Put 1 as the next digit of the answer. 
Result so far: 4554.21052631
Subtract 38 from 60 to get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

The quotient of the division is 4554.21052631, and the remainder is 2.2e-08.