We're dividing 199647 by 38 
We want to figure out the number of times 199647 can be divided by 38.

On to step 1:
1 divided by 38 is 0 with a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Include the next digit (9) from the dividend after 1, then repeat: 19 / 38

Let's proceed to step 2:
The number 38 fits into 19 0 times, leaving a remainder of 19.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 19 and we're left with 19.
Bring next digit (9) of the dividend behind the 19 and repeat the process: 199 / 38

Let's proceed to step 3:
38 can be fit into 199 5 times, resulting in a remainder of 9.
Record the quotient 5 as the next digit in the result. 
Result so far: 5.0
Subtracting 190 from 199 leaves us with 9.
Fetch the next digit (6) from the dividend, attach it to 9 and continue: 96 / 38

Advancing to step 4:
If we divide 96 by 38, we get 2 and a remainder of 20.
Use 2 as the next digit of our solution. 
Result so far: 52.0
Deduct 76 from 96 and we're left with 20.
Bring next digit (4) of the dividend behind the 20 and repeat the process: 204 / 38

Advancing to step 5:
38 can be fit into 204 5 times, resulting in a remainder of 14.
Write down 5 as next digit of the result. 
Result so far: 525.0
Subtracting 190 from 204 leaves us with 14.
Bring next digit (7) of the dividend behind the 14 and repeat the process: 147 / 38

Let's proceed to step 6:
When dividing 147 by 38, we get 3 with a remainder of 33.
Use 3 as the next digit of our solution. 
Result so far: 5253.0
Subtract 114 from 147 to 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.

Advancing 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: 5253.8
Subtracting 304 from 330 leaves us with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Step 8:
260 divided by 38 is 6 with a remainder of 32.
Put 6 as the next digit of the answer. 
Result so far: 5253.86
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.

Step 9:
When dividing 320 by 38, we get 8 with a remainder of 16.
Put 8 as the next digit of the answer. 
Result so far: 5253.868
If we subtract 304 from 320, we 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 10:
160 divided by 38 is 4 with a remainder of 8.
Write down 4 as next digit of the result. 
Result so far: 5253.8684
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.

On to step 11:
38 goes into 80 2 times with a remainder of 4.
Put 2 as the next digit of the answer. 
Result so far: 5253.86842
If we take 76 away from 80, we end up 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.

Let's proceed 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: 5253.868421
The remainder is 2 after subtracting 38 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Going ahead to step 13:
If we divide 20 by 38, we get 0 and a remainder of 20.
Put 0 as the next digit of the answer. 
Result so far: 5253.868421
Deduct 0 from 20 and we're left 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.

Moving on to step 14:
200 divided by 38 is 5 with a remainder of 10.
Record the quotient 5 as the next digit in the result. 
Result so far: 5253.86842105
Subtract 190 from 200 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

After the division, we end up with 5253.86842105 and a remainder of 1e-08.