We look at the division of 38694117 by 544 
Our goal is to divide 38694117 by 544.

Going ahead to step 1:
544 goes into 3 0 times with a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Take the next digit (8) from the dividend and append it to 3, then repeat: 38 / 544

Moving on to step 2:
38 divided by 544 is 0 with a remainder of 38.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 38 and we're left with 38.
Fetch the next digit (6) from the dividend, attach it to 38 and continue: 386 / 544

Step 3:
544 can be fit into 386 0 times, resulting in a remainder of 386.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 386 leaves us with 386.
Include the next digit (9) from the dividend after 386, then repeat: 3869 / 544

Let's proceed to step 4:
3869 divided by 544 is 7 with a remainder of 61.
The number 7 becomes the next digit in our result. 
Result so far: 7.0
Deduct 3808 from 3869 and we're left with 61.
Include the next digit (4) from the dividend after 61, then repeat: 614 / 544

Moving on to step 5:
544 can be fit into 614 1 times, resulting in a remainder of 70.
Use 1 as the next digit of our solution. 
Result so far: 71.0
Subtracting 544 from 614 leaves us with 70.
Fetch the next digit (1) from the dividend, attach it to 70 and continue: 701 / 544

Let's proceed to step 6:
If we divide 701 by 544, we get 1 and a remainder of 157.
The number 1 becomes the next digit in our result. 
Result so far: 711.0
Deduct 544 from 701 and we're left with 157.
Include the next digit (1) from the dividend after 157, then repeat: 1571 / 544

Advancing to step 7:
When dividing 1571 by 544, we get 2 with a remainder of 483.
Use 2 as the next digit of our solution. 
Result so far: 7112.0
If we subtract 1088 from 1571, we get 483.
Include the next digit (7) from the dividend after 483, then repeat: 4837 / 544

Going ahead to step 8:
When dividing 4837 by 544, we get 8 with a remainder of 485.
Record the quotient 8 as the next digit in the result. 
Result so far: 71128.0
Subtracting 4352 from 4837 leaves us with 485.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4850, and continue the process.

Going ahead to step 9:
4850 divided by 544 is 8 with a remainder of 498.
The next digit of our result is 8. 
Result so far: 71128.8
If we subtract 4352 from 4850, we get 498.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4980, and continue the process.

Advancing to step 10:
The number 544 fits into 4980 9 times, leaving a remainder of 84.
Put 9 as the next digit of the answer. 
Result so far: 71128.89
Subtracting 4896 from 4980 leaves us with 84.
Since there are no more digits in the dividend, we add a zero to the remainder making it 840, and continue the process.

Moving on to step 11:
When dividing 840 by 544, we get 1 with a remainder of 296.
The next digit of our result is 1. 
Result so far: 71128.891
Subtracting 544 from 840 leaves us with 296.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2960, and continue the process.

Moving on to step 12:
544 goes into 2960 5 times with a remainder of 240.
The number 5 becomes the next digit in our result. 
Result so far: 71128.8915
Deduct 2720 from 2960 and we're left with 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2400, and continue the process.

Advancing to step 13:
544 goes into 2400 4 times with a remainder of 224.
Use 4 as the next digit of our solution. 
Result so far: 71128.89154
Subtracting 2176 from 2400 leaves us with 224.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2240, and continue the process.

Advancing to step 14:
The number 544 fits into 2240 4 times, leaving a remainder of 64.
The next digit of our result is 4. 
Result so far: 71128.891544
Subtracting 2176 from 2240 leaves us with 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

The final outcome is 71128.891544, with a leftover of 6.4e-06.