We look at the division of 407963 by 38 
Our goal is to divide 407963 by 38.

Let's proceed to step 1:
When dividing 4 by 38, we get 0 with a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 38

On to step 2:
38 can be fit into 40 1 times, resulting in a remainder of 2.
The next digit of our result is 1. 
Result so far: 1.0
Subtracting 38 from 40 leaves us with 2.
Bring next digit (7) of the dividend behind the 2 and repeat the process: 27 / 38

Moving on to step 3:
When dividing 27 by 38, we get 0 with a remainder of 27.
Write down 0 as next digit of the result. 
Result so far: 10.0
If we take 0 away from 27, we end up with 27.
Take the next digit (9) from the dividend and append it to 27, then repeat: 279 / 38

Moving on to step 4:
If we divide 279 by 38, we get 7 and a remainder of 13.
Use 7 as the next digit of our solution. 
Result so far: 107.0
If we subtract 266 from 279, we get 13.
Bring next digit (6) of the dividend behind the 13 and repeat the process: 136 / 38

Moving on to step 5:
136 divided by 38 is 3 with a remainder of 22.
Put 3 as the next digit of the answer. 
Result so far: 1073.0
Deduct 114 from 136 and we're left with 22.
Append the next digit (3) from the dividend to 22 and continue with: 223 / 38

Let's proceed to step 6:
When dividing 223 by 38, we get 5 with a remainder of 33.
Write down 5 as next digit of the result. 
Result so far: 10735.0
If we subtract 190 from 223, we get 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

On to step 7:
The number 38 fits into 330 8 times, leaving a remainder of 26.
The next digit of our result is 8. 
Result so far: 10735.8
If we subtract 304 from 330, we get 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Going ahead to step 8:
The number 38 fits into 260 6 times, leaving a remainder of 32.
Put 6 as the next digit of the answer. 
Result so far: 10735.86
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.

Going ahead to step 9:
When dividing 320 by 38, we get 8 with a remainder of 16.
Write down 8 as next digit of the result. 
Result so far: 10735.868
Deduct 304 from 320 and we're left with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Going ahead to step 10:
160 divided by 38 is 4 with a remainder of 8.
The number 4 becomes the next digit in our result. 
Result so far: 10735.8684
If we take 152 away from 160, 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.

Moving on to step 11:
80 divided by 38 is 2 with a remainder of 4.
The number 2 becomes the next digit in our result. 
Result so far: 10735.86842
Deduct 76 from 80 and we're left with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Going ahead to step 12:
When dividing 40 by 38, we get 1 with a remainder of 2.
Write down 1 as next digit of the result. 
Result so far: 10735.868421
Deduct 38 from 40 and we're left with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

On to step 13:
38 goes into 20 0 times with a remainder of 20.
Record the quotient 0 as the next digit in the result. 
Result so far: 10735.868421
The remainder is 20 after subtracting 0 from 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 14:
If we divide 200 by 38, we get 5 and a remainder of 10.
The number 5 becomes the next digit in our result. 
Result so far: 10735.86842105
If we take 190 away from 200, we end up 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.

The final result is 10735.86842105 with a remainder of 1e-08.