354651 ÷ 38 
We're looking to find how many times 38 goes into 354651.

Let's proceed to step 1:
38 goes into 3 0 times with a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Bring next digit (5) of the dividend behind the 3 and repeat the process: 35 / 38

Advancing to step 2:
35 divided by 38 is 0 with a remainder of 35.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 35 and we're left with 35.
Bring next digit (4) of the dividend behind the 35 and repeat the process: 354 / 38

On to step 3:
38 can be fit into 354 9 times, resulting in a remainder of 12.
The next digit of our result is 9. 
Result so far: 9.0
The remainder is 12 after subtracting 342 from 354.
Fetch the next digit (6) from the dividend, attach it to 12 and continue: 126 / 38

Going ahead to step 4:
126 divided by 38 is 3 with a remainder of 12.
Record the quotient 3 as the next digit in the result. 
Result so far: 93.0
If we take 114 away from 126, we end up with 12.
Bring next digit (5) of the dividend behind the 12 and repeat the process: 125 / 38

Advancing to step 5:
The number 38 fits into 125 3 times, leaving a remainder of 11.
Record the quotient 3 as the next digit in the result. 
Result so far: 933.0
The remainder is 11 after subtracting 114 from 125.
Include the next digit (1) from the dividend after 11, then repeat: 111 / 38

Let's proceed to step 6:
38 goes into 111 2 times with a remainder of 35.
Write down 2 as next digit of the result. 
Result so far: 9332.0
Subtract 76 from 111 to get 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Step 7:
The number 38 fits into 350 9 times, leaving a remainder of 8.
Put 9 as the next digit of the answer. 
Result so far: 9332.9
Subtract 342 from 350 to get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

On to step 8:
If we divide 80 by 38, we get 2 and a remainder of 4.
Record the quotient 2 as the next digit in the result. 
Result so far: 9332.92
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.

Advancing to step 9:
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: 9332.921
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.

Step 10:
When dividing 20 by 38, we get 0 with a remainder of 20.
The number 0 becomes the next digit in our result. 
Result so far: 9332.921
If we subtract 0 from 20, we 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.

Advancing to step 11:
38 can be fit into 200 5 times, resulting in a remainder of 10.
Write down 5 as next digit of the result. 
Result so far: 9332.92105
If we subtract 190 from 200, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 12:
If we divide 100 by 38, we get 2 and a remainder of 24.
Use 2 as the next digit of our solution. 
Result so far: 9332.921052
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.

Advancing to step 13:
38 can be fit into 240 6 times, resulting in a remainder of 12.
Use 6 as the next digit of our solution. 
Result so far: 9332.9210526
If we take 228 away from 240, we end up 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.

On to step 14:
120 divided by 38 is 3 with a remainder of 6.
The number 3 becomes the next digit in our result. 
Result so far: 9332.92105263
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.

The final result is 9332.92105263 with a remainder of 6e-09.