261927 divided by 38 
We want to figure out the number of times 261927 can be divided by 38.

Step 1:
When dividing 2 by 38, we get 0 with a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Fetch the next digit (6) from the dividend, attach it to 2 and continue: 26 / 38

Step 2:
38 can be fit into 26 0 times, resulting in a remainder of 26.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 26 after subtracting 0 from 26.
Take the next digit (1) from the dividend and append it to 26, then repeat: 261 / 38

Let's proceed to step 3:
38 goes into 261 6 times with a remainder of 33.
Use 6 as the next digit of our solution. 
Result so far: 6.0
If we subtract 228 from 261, we get 33.
Include the next digit (9) from the dividend after 33, then repeat: 339 / 38

Moving on to step 4:
339 divided by 38 is 8 with a remainder of 35.
The number 8 becomes the next digit in our result. 
Result so far: 68.0
The remainder is 35 after subtracting 304 from 339.
Grab the next digit (2) from the dividend, add it to 35, then carry on: 352 / 38

On to step 5:
352 divided by 38 is 9 with a remainder of 10.
The number 9 becomes the next digit in our result. 
Result so far: 689.0
The remainder is 10 after subtracting 342 from 352.
Bring next digit (7) of the dividend behind the 10 and repeat the process: 107 / 38

On to step 6:
If we divide 107 by 38, we get 2 and a remainder of 31.
The number 2 becomes the next digit in our result. 
Result so far: 6892.0
Subtracting 76 from 107 leaves us with 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Going ahead to step 7:
The number 38 fits into 310 8 times, leaving a remainder of 6.
Record the quotient 8 as the next digit in the result. 
Result so far: 6892.8
Subtracting 304 from 310 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.

Advancing to step 8:
60 divided by 38 is 1 with a remainder of 22.
Record the quotient 1 as the next digit in the result. 
Result so far: 6892.81
If we take 38 away from 60, we end up 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.

Moving on to step 9:
If we divide 220 by 38, we get 5 and a remainder of 30.
The number 5 becomes the next digit in our result. 
Result so far: 6892.815
The remainder is 30 after subtracting 190 from 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Advancing to step 10:
300 divided by 38 is 7 with a remainder of 34.
The next digit of our result is 7. 
Result so far: 6892.8157
The remainder is 34 after subtracting 266 from 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Step 11:
340 divided by 38 is 8 with a remainder of 36.
Write down 8 as next digit of the result. 
Result so far: 6892.81578
Subtracting 304 from 340 leaves us with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Step 12:
38 can be fit into 360 9 times, resulting in a remainder of 18.
Record the quotient 9 as the next digit in the result. 
Result so far: 6892.815789
If we take 342 away from 360, we end up with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Advancing to step 13:
When dividing 180 by 38, we get 4 with a remainder of 28.
Put 4 as the next digit of the answer. 
Result so far: 6892.8157894
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.

Let's proceed to step 14:
38 goes into 280 7 times with a remainder of 14.
Use 7 as the next digit of our solution. 
Result so far: 6892.81578947
The remainder is 14 after subtracting 266 from 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

In conclusion, the division gives 6892.81578947 with a balance of 1.4e-08.