272723 ÷ 38 
We want to figure out the number of times 272723 can be divided by 38.

Advancing to step 1:
If we divide 2 by 38, we get 0 and a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Include the next digit (7) from the dividend after 2, then repeat: 27 / 38

Going ahead to step 2:
If we divide 27 by 38, we get 0 and a remainder of 27.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 27 after subtracting 0 from 27.
Bring next digit (2) of the dividend behind the 27 and repeat the process: 272 / 38

Step 3:
272 divided by 38 is 7 with a remainder of 6.
Record the quotient 7 as the next digit in the result. 
Result so far: 7.0
If we take 266 away from 272, we end up with 6.
Fetch the next digit (7) from the dividend, attach it to 6 and continue: 67 / 38

On to step 4:
The number 38 fits into 67 1 times, leaving a remainder of 29.
Use 1 as the next digit of our solution. 
Result so far: 71.0
Subtracting 38 from 67 leaves us with 29.
Take the next digit (2) from the dividend and append it to 29, then repeat: 292 / 38

Moving on to step 5:
If we divide 292 by 38, we get 7 and a remainder of 26.
The number 7 becomes the next digit in our result. 
Result so far: 717.0
Subtract 266 from 292 to get 26.
Bring next digit (3) of the dividend behind the 26 and repeat the process: 263 / 38

Going ahead to step 6:
The number 38 fits into 263 6 times, leaving a remainder of 35.
Put 6 as the next digit of the answer. 
Result so far: 7176.0
Deduct 228 from 263 and we're left 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.

Step 7:
When dividing 350 by 38, we get 9 with a remainder of 8.
Write down 9 as next digit of the result. 
Result so far: 7176.9
The remainder is 8 after subtracting 342 from 350.
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 8:
The number 38 fits into 80 2 times, leaving a remainder of 4.
Put 2 as the next digit of the answer. 
Result so far: 7176.92
Subtracting 76 from 80 leaves us 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.

Moving on to step 9:
38 goes into 40 1 times with a remainder of 2.
Use 1 as the next digit of our solution. 
Result so far: 7176.921
Subtracting 38 from 40 leaves us 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.

Step 10:
38 goes into 20 0 times with a remainder of 20.
Use 0 as the next digit of our solution. 
Result so far: 7176.921
If we take 0 away from 20, we end up 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.

Step 11:
38 goes into 200 5 times with a remainder of 10.
Write down 5 as next digit of the result. 
Result so far: 7176.92105
Deduct 190 from 200 and we're left 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.

Let's proceed to step 12:
If we divide 100 by 38, we get 2 and a remainder of 24.
The next digit of our result is 2. 
Result so far: 7176.921052
If we subtract 76 from 100, we get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Going ahead to step 13:
240 divided by 38 is 6 with a remainder of 12.
The number 6 becomes the next digit in our result. 
Result so far: 7176.9210526
Subtract 228 from 240 to get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Going ahead to step 14:
If we divide 120 by 38, we get 3 and a remainder of 6.
Use 3 as the next digit of our solution. 
Result so far: 7176.92105263
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 7176.92105263 with a remainder of 6e-09.