We're dividing 164257 by 38 
Let's see how many times 38 fits into 164257.

Moving on to step 1:
38 goes into 1 0 times with a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Grab the next digit (6) from the dividend, add it to 1, then carry on: 16 / 38

Step 2:
38 can be fit into 16 0 times, resulting in a remainder of 16.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 16 leaves us with 16.
Fetch the next digit (4) from the dividend, attach it to 16 and continue: 164 / 38

Advancing to step 3:
When dividing 164 by 38, we get 4 with a remainder of 12.
The next digit of our result is 4. 
Result so far: 4.0
The remainder is 12 after subtracting 152 from 164.
Bring next digit (2) of the dividend behind the 12 and repeat the process: 122 / 38

Moving on to step 4:
The number 38 fits into 122 3 times, leaving a remainder of 8.
Put 3 as the next digit of the answer. 
Result so far: 43.0
If we subtract 114 from 122, we get 8.
Grab the next digit (5) from the dividend, add it to 8, then carry on: 85 / 38

Advancing to step 5:
When dividing 85 by 38, we get 2 with a remainder of 9.
Put 2 as the next digit of the answer. 
Result so far: 432.0
Subtract 76 from 85 to get 9.
Include the next digit (7) from the dividend after 9, then repeat: 97 / 38

Let's proceed to step 6:
If we divide 97 by 38, we get 2 and a remainder of 21.
Record the quotient 2 as the next digit in the result. 
Result so far: 4322.0
If we subtract 76 from 97, we get 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Step 7:
210 divided by 38 is 5 with a remainder of 20.
Record the quotient 5 as the next digit in the result. 
Result so far: 4322.5
If we take 190 away from 210, 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.

Advancing to step 8:
When dividing 200 by 38, we get 5 with a remainder of 10.
Put 5 as the next digit of the answer. 
Result so far: 4322.55
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.

After the division, we end up with 4322.55 and a remainder of 0.01.