Let's divide 147970 by 38
We want to figure out the number of times 147970 can be divided by 38.

Going ahead to step 1:
38 goes into 1 0 times with a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Bring next digit (4) of the dividend behind the 1 and repeat the process: 14 / 38

Moving on to step 2:
When dividing 14 by 38, we get 0 with a remainder of 14.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 14, we get 14.
Append the next digit (7) from the dividend to 14 and continue with: 147 / 38

Going ahead to step 3:
147 divided by 38 is 3 with a remainder of 33.
Write down 3 as next digit of the result. 
Result so far: 3.0
Subtracting 114 from 147 leaves us with 33.
Fetch the next digit (9) from the dividend, attach it to 33 and continue: 339 / 38

Going ahead to step 4:
38 goes into 339 8 times with a remainder of 35.
Use 8 as the next digit of our solution. 
Result so far: 38.0
Deduct 304 from 339 and we're left with 35.
Fetch the next digit (7) from the dividend, attach it to 35 and continue: 357 / 38

Advancing to step 5:
The number 38 fits into 357 9 times, leaving a remainder of 15.
Use 9 as the next digit of our solution. 
Result so far: 389.0
If we subtract 342 from 357, we get 15.
Grab the next digit (0) from the dividend, add it to 15, then carry on: 150 / 38

Moving on to step 6:
When dividing 150 by 38, we get 3 with a remainder of 36.
Write down 3 as next digit of the result. 
Result so far: 3893.0
If we subtract 114 from 150, we 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.

On to step 7:
360 divided by 38 is 9 with a remainder of 18.
The number 9 becomes the next digit in our result. 
Result so far: 3893.9
The remainder is 18 after subtracting 342 from 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

On to step 8:
38 goes into 180 4 times with a remainder of 28.
Write down 4 as next digit of the result. 
Result so far: 3893.94
Subtracting 152 from 180 leaves us 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.

Step 9:
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: 3893.947
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 10:
If we divide 140 by 38, we get 3 and a remainder of 26.
The next digit of our result is 3. 
Result so far: 3893.9473
The remainder is 26 after subtracting 114 from 140.
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 11:
If we divide 260 by 38, we get 6 and a remainder of 32.
The number 6 becomes the next digit in our result. 
Result so far: 3893.94736
Deduct 228 from 260 and we're left with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

On to step 12:
38 can be fit into 320 8 times, resulting in a remainder of 16.
The number 8 becomes the next digit in our result. 
Result so far: 3893.947368
Subtract 304 from 320 to get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Advancing to step 13:
38 can be fit into 160 4 times, resulting in a remainder of 8.
The next digit of our result is 4. 
Result so far: 3893.9473684
Deduct 152 from 160 and we're left 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.

Let's proceed to step 14:
38 goes into 80 2 times with a remainder of 4.
Put 2 as the next digit of the answer. 
Result so far: 3893.94736842
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.

In conclusion, the division gives 3893.94736842 with a balance of 4e-09.