Let's divide 544494 by 38
We're looking to find how many times 38 goes into 544494.

On to step 1:
5 divided by 38 is 0 with a remainder of 5.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 5 leaves us with 5.
Grab the next digit (4) from the dividend, add it to 5, then carry on: 54 / 38

On to step 2:
54 divided by 38 is 1 with a remainder of 16.
The next digit of our result is 1. 
Result so far: 1.0
Deduct 38 from 54 and we're left with 16.
Include the next digit (4) from the dividend after 16, then repeat: 164 / 38

Step 3:
38 can be fit into 164 4 times, resulting in a remainder of 12.
Put 4 as the next digit of the answer. 
Result so far: 14.0
Subtract 152 from 164 to get 12.
Bring next digit (4) of the dividend behind the 12 and repeat the process: 124 / 38

Step 4:
If we divide 124 by 38, we get 3 and a remainder of 10.
Use 3 as the next digit of our solution. 
Result so far: 143.0
Deduct 114 from 124 and we're left with 10.
Grab the next digit (9) from the dividend, add it to 10, then carry on: 109 / 38

Advancing to step 5:
When dividing 109 by 38, we get 2 with a remainder of 33.
Write down 2 as next digit of the result. 
Result so far: 1432.0
Subtract 76 from 109 to get 33.
Take the next digit (4) from the dividend and append it to 33, then repeat: 334 / 38

Going ahead to step 6:
When dividing 334 by 38, we get 8 with a remainder of 30.
Record the quotient 8 as the next digit in the result. 
Result so far: 14328.0
Subtract 304 from 334 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 7:
The number 38 fits into 300 7 times, leaving a remainder of 34.
Put 7 as the next digit of the answer. 
Result so far: 14328.7
Deduct 266 from 300 and we're left with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Going ahead to step 8:
When dividing 340 by 38, we get 8 with a remainder of 36.
Write down 8 as next digit of the result. 
Result so far: 14328.78
The remainder is 36 after subtracting 304 from 340.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Step 9:
360 divided by 38 is 9 with a remainder of 18.
Put 9 as the next digit of the answer. 
Result so far: 14328.789
The remainder is 18 after subtracting 342 from 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Advancing to step 10:
If we divide 180 by 38, we get 4 and a remainder of 28.
The number 4 becomes the next digit in our result. 
Result so far: 14328.7894
The remainder is 28 after subtracting 152 from 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Step 11:
The number 38 fits into 280 7 times, leaving a remainder of 14.
Record the quotient 7 as the next digit in the result. 
Result so far: 14328.78947
Deduct 266 from 280 and we're left with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

On to step 12:
140 divided by 38 is 3 with a remainder of 26.
Use 3 as the next digit of our solution. 
Result so far: 14328.789473
Subtract 114 from 140 to get 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Advancing to step 13:
When dividing 260 by 38, we get 6 with a remainder of 32.
The number 6 becomes the next digit in our result. 
Result so far: 14328.7894736
If we take 228 away from 260, we end up 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 14:
320 divided by 38 is 8 with a remainder of 16.
The next digit of our result is 8. 
Result so far: 14328.78947368
Subtracting 304 from 320 leaves us with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

In conclusion, the division gives 14328.78947368 with a balance of 1.6e-08.