Let's divide 107274 by 38
We want to divide 107274 by 38.

Advancing to step 1:
38 can be fit into 1 0 times, resulting in a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Include the next digit (0) from the dividend after 1, then repeat: 10 / 38

On to step 2:
38 can be fit into 10 0 times, resulting in a remainder of 10.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 10 after subtracting 0 from 10.
Bring next digit (7) of the dividend behind the 10 and repeat the process: 107 / 38

Going ahead to step 3:
When dividing 107 by 38, we get 2 with a remainder of 31.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
The remainder is 31 after subtracting 76 from 107.
Take the next digit (2) from the dividend and append it to 31, then repeat: 312 / 38

Step 4:
38 goes into 312 8 times with a remainder of 8.
Record the quotient 8 as the next digit in the result. 
Result so far: 28.0
If we subtract 304 from 312, we get 8.
Bring next digit (7) of the dividend behind the 8 and repeat the process: 87 / 38

Moving on to step 5:
38 can be fit into 87 2 times, resulting in a remainder of 11.
Use 2 as the next digit of our solution. 
Result so far: 282.0
If we take 76 away from 87, we end up with 11.
Grab the next digit (4) from the dividend, add it to 11, then carry on: 114 / 38

Let's proceed to step 6:
38 can be fit into 114 3 times, resulting in a remainder of 0.
The number 3 becomes the next digit in our result. 
Result so far: 2823.0
Subtracting 114 from 114 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 7:
When dividing 0 by 38, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 2823.0
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 8:
The number 38 fits into 0 0 times, leaving a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 2823.0
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final outcome is 2823.0, with a leftover of 0.0.