We look at the division of 38212758 by 731 
Our goal is to divide 38212758 by 731.

On to step 1:
731 goes into 3 0 times with a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Fetch the next digit (8) from the dividend, attach it to 3 and continue: 38 / 731

On to step 2:
The number 731 fits into 38 0 times, leaving a remainder of 38.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 38 to get 38.
Take the next digit (2) from the dividend and append it to 38, then repeat: 382 / 731

Going ahead to step 3:
731 goes into 382 0 times with a remainder of 382.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 382 leaves us with 382.
Take the next digit (1) from the dividend and append it to 382, then repeat: 3821 / 731

Let's proceed to step 4:
When dividing 3821 by 731, we get 5 with a remainder of 166.
Put 5 as the next digit of the answer. 
Result so far: 5.0
Subtract 3655 from 3821 to get 166.
Include the next digit (2) from the dividend after 166, then repeat: 1662 / 731

Advancing to step 5:
If we divide 1662 by 731, we get 2 and a remainder of 200.
The number 2 becomes the next digit in our result. 
Result so far: 52.0
Subtract 1462 from 1662 to get 200.
Bring next digit (7) of the dividend behind the 200 and repeat the process: 2007 / 731

Moving on to step 6:
If we divide 2007 by 731, we get 2 and a remainder of 545.
The number 2 becomes the next digit in our result. 
Result so far: 522.0
The remainder is 545 after subtracting 1462 from 2007.
Bring next digit (5) of the dividend behind the 545 and repeat the process: 5455 / 731

Going ahead to step 7:
731 can be fit into 5455 7 times, resulting in a remainder of 338.
Put 7 as the next digit of the answer. 
Result so far: 5227.0
The remainder is 338 after subtracting 5117 from 5455.
Append the next digit (8) from the dividend to 338 and continue with: 3388 / 731

On to step 8:
731 can be fit into 3388 4 times, resulting in a remainder of 464.
The number 4 becomes the next digit in our result. 
Result so far: 52274.0
If we subtract 2924 from 3388, we get 464.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4640, and continue the process.

Let's proceed to step 9:
731 can be fit into 4640 6 times, resulting in a remainder of 254.
Put 6 as the next digit of the answer. 
Result so far: 52274.6
If we take 4386 away from 4640, we end up with 254.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2540, and continue the process.

Advancing to step 10:
If we divide 2540 by 731, we get 3 and a remainder of 347.
Write down 3 as next digit of the result. 
Result so far: 52274.63
If we subtract 2193 from 2540, we get 347.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3470, and continue the process.

On to step 11:
3470 divided by 731 is 4 with a remainder of 546.
Put 4 as the next digit of the answer. 
Result so far: 52274.634
Subtract 2924 from 3470 to get 546.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5460, and continue the process.

Step 12:
731 can be fit into 5460 7 times, resulting in a remainder of 343.
Put 7 as the next digit of the answer. 
Result so far: 52274.6347
Subtracting 5117 from 5460 leaves us with 343.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3430, and continue the process.

On to step 13:
731 goes into 3430 4 times with a remainder of 506.
Put 4 as the next digit of the answer. 
Result so far: 52274.63474
Subtracting 2924 from 3430 leaves us with 506.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5060, and continue the process.

Moving on to step 14:
731 can be fit into 5060 6 times, resulting in a remainder of 674.
The number 6 becomes the next digit in our result. 
Result so far: 52274.634746
The remainder is 674 after subtracting 4386 from 5060.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6740, and continue the process.

Going ahead to step 15:
731 can be fit into 6740 9 times, resulting in a remainder of 161.
Use 9 as the next digit of our solution. 
Result so far: 52274.6347469
If we take 6579 away from 6740, we end up with 161.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1610, and continue the process.

Advancing to step 16:
731 can be fit into 1610 2 times, resulting in a remainder of 148.
The number 2 becomes the next digit in our result. 
Result so far: 52274.63474692
If we subtract 1462 from 1610, we get 148.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1480, and continue the process.

The final result is 52274.63474692 with a remainder of 1.48e-07.