Let's divide 78264 by 38
We're looking to find how many times 38 goes into 78264.

On to step 1:
If we divide 7 by 38, we get 0 and a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 7, we get 7.
Append the next digit (8) from the dividend to 7 and continue with: 78 / 38

Moving on to step 2:
78 divided by 38 is 2 with a remainder of 2.
The next digit of our result is 2. 
Result so far: 2.0
If we take 76 away from 78, we end up with 2.
Take the next digit (2) from the dividend and append it to 2, then repeat: 22 / 38

Advancing to step 3:
38 can be fit into 22 0 times, resulting in a remainder of 22.
Put 0 as the next digit of the answer. 
Result so far: 20.0
Subtracting 0 from 22 leaves us with 22.
Append the next digit (6) from the dividend to 22 and continue with: 226 / 38

Step 4:
38 goes into 226 5 times with a remainder of 36.
The next digit of our result is 5. 
Result so far: 205.0
The remainder is 36 after subtracting 190 from 226.
Fetch the next digit (4) from the dividend, attach it to 36 and continue: 364 / 38

Step 5:
364 divided by 38 is 9 with a remainder of 22.
Put 9 as the next digit of the answer. 
Result so far: 2059.0
If we take 342 away from 364, 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.

Let's proceed to step 6:
When dividing 220 by 38, we get 5 with a remainder of 30.
The next digit of our result is 5. 
Result so far: 2059.5
Deduct 190 from 220 and we're left with 30.
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 7:
300 divided by 38 is 7 with a remainder of 34.
Record the quotient 7 as the next digit in the result. 
Result so far: 2059.57
Deduct 266 from 300 and we're left with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Step 8:
When dividing 340 by 38, we get 8 with a remainder of 36.
Use 8 as the next digit of our solution. 
Result so far: 2059.578
Subtract 304 from 340 to get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Let's proceed to step 9:
38 goes into 360 9 times with a remainder of 18.
Put 9 as the next digit of the answer. 
Result so far: 2059.5789
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.

Step 10:
The number 38 fits into 180 4 times, leaving a remainder of 28.
Put 4 as the next digit of the answer. 
Result so far: 2059.57894
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.

Going ahead to step 11:
38 can be fit into 280 7 times, resulting in a remainder of 14.
Use 7 as the next digit of our solution. 
Result so far: 2059.578947
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.

Let's proceed to step 12:
140 divided by 38 is 3 with a remainder of 26.
The number 3 becomes the next digit in our result. 
Result so far: 2059.5789473
If we take 114 away from 140, we end up with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

On to step 13:
38 goes into 260 6 times with a remainder of 32.
Record the quotient 6 as the next digit in the result. 
Result so far: 2059.57894736
If we subtract 228 from 260, we get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

The final outcome is 2059.57894736, with a leftover of 3.2e-08.