We look at the division of 92671 by 38 
We want to figure out the number of times 92671 can be divided by 38.

Going ahead to step 1:
38 can be fit into 9 0 times, resulting in a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Take the next digit (2) from the dividend and append it to 9, then repeat: 92 / 38

Going ahead to step 2:
92 divided by 38 is 2 with a remainder of 16.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Subtract 76 from 92 to get 16.
Bring next digit (6) of the dividend behind the 16 and repeat the process: 166 / 38

Step 3:
If we divide 166 by 38, we get 4 and a remainder of 14.
The number 4 becomes the next digit in our result. 
Result so far: 24.0
Subtract 152 from 166 to get 14.
Take the next digit (7) from the dividend and append it to 14, then repeat: 147 / 38

Let's proceed to step 4:
38 goes into 147 3 times with a remainder of 33.
Use 3 as the next digit of our solution. 
Result so far: 243.0
Deduct 114 from 147 and we're left with 33.
Append the next digit (1) from the dividend to 33 and continue with: 331 / 38

Going ahead to step 5:
38 goes into 331 8 times with a remainder of 27.
Put 8 as the next digit of the answer. 
Result so far: 2438.0
If we subtract 304 from 331, we get 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Let's proceed to step 6:
38 can be fit into 270 7 times, resulting in a remainder of 4.
Record the quotient 7 as the next digit in the result. 
Result so far: 2438.7
Subtracting 266 from 270 leaves us with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Let's proceed to step 7:
38 can be fit into 40 1 times, resulting in a remainder of 2.
Put 1 as the next digit of the answer. 
Result so far: 2438.71
The remainder is 2 after subtracting 38 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Going ahead to step 8:
When dividing 20 by 38, we get 0 with a remainder of 20.
Record the quotient 0 as the next digit in the result. 
Result so far: 2438.71
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.

Let's proceed to step 9:
200 divided by 38 is 5 with a remainder of 10.
Put 5 as the next digit of the answer. 
Result so far: 2438.7105
If we take 190 away from 200, we end up with 10.
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 10:
38 can be fit into 100 2 times, resulting in a remainder of 24.
The next digit of our result is 2. 
Result so far: 2438.71052
If we subtract 76 from 100, we get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Let's proceed to step 11:
240 divided by 38 is 6 with a remainder of 12.
Use 6 as the next digit of our solution. 
Result so far: 2438.710526
Deduct 228 from 240 and we're left with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Step 12:
The number 38 fits into 120 3 times, leaving a remainder of 6.
Record the quotient 3 as the next digit in the result. 
Result so far: 2438.7105263
Subtracting 114 from 120 leaves us with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

On to step 13:
38 goes into 60 1 times with a remainder of 22.
Write down 1 as next digit of the result. 
Result so far: 2438.71052631
Deduct 38 from 60 and we're left with 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 final outcome is 2438.71052631, with a leftover of 2.2e-08.