We're dividing 61443 by 38 
We want to figure out the number of times 61443 can be divided by 38.

Going ahead to step 1:
38 goes into 6 0 times with a remainder of 6.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 6 after subtracting 0 from 6.
Grab the next digit (1) from the dividend, add it to 6, then carry on: 61 / 38

Going ahead to step 2:
38 goes into 61 1 times with a remainder of 23.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtracting 38 from 61 leaves us with 23.
Bring next digit (4) of the dividend behind the 23 and repeat the process: 234 / 38

Moving on to step 3:
38 goes into 234 6 times with a remainder of 6.
Write down 6 as next digit of the result. 
Result so far: 16.0
Subtract 228 from 234 to get 6.
Take the next digit (4) from the dividend and append it to 6, then repeat: 64 / 38

Going ahead to step 4:
If we divide 64 by 38, we get 1 and a remainder of 26.
Write down 1 as next digit of the result. 
Result so far: 161.0
The remainder is 26 after subtracting 38 from 64.
Include the next digit (3) from the dividend after 26, then repeat: 263 / 38

On to step 5:
When dividing 263 by 38, we get 6 with a remainder of 35.
The next digit of our result is 6. 
Result so far: 1616.0
If we take 228 away from 263, we end up with 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Going ahead to step 6:
If we divide 350 by 38, we get 9 and a remainder of 8.
Put 9 as the next digit of the answer. 
Result so far: 1616.9
If we take 342 away from 350, 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.

On to step 7:
If we divide 80 by 38, we get 2 and a remainder of 4.
Put 2 as the next digit of the answer. 
Result so far: 1616.92
Subtract 76 from 80 to 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.

Moving on to step 8:
38 can be fit into 40 1 times, resulting in a remainder of 2.
Record the quotient 1 as the next digit in the result. 
Result so far: 1616.921
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.

Going ahead to step 9:
The number 38 fits into 20 0 times, leaving a remainder of 20.
Record the quotient 0 as the next digit in the result. 
Result so far: 1616.921
Deduct 0 from 20 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 10:
When dividing 200 by 38, we get 5 with a remainder of 10.
Use 5 as the next digit of our solution. 
Result so far: 1616.92105
Subtracting 190 from 200 leaves us 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.

Advancing to step 11:
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: 1616.921052
Deduct 76 from 100 and we're left 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.

Moving on to step 12:
If we divide 240 by 38, we get 6 and a remainder of 12.
Use 6 as the next digit of our solution. 
Result so far: 1616.9210526
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.

Moving on to step 13:
The number 38 fits into 120 3 times, leaving a remainder of 6.
The next digit of our result is 3. 
Result so far: 1616.92105263
The remainder is 6 after subtracting 114 from 120.
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 1616.92105263 with a remainder of 6e-09.