We divide 67207 by 38
We want to figure out the number of times 67207 can be divided by 38.

On to step 1:
6 divided by 38 is 0 with a remainder of 6.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 6 leaves us with 6.
Include the next digit (7) from the dividend after 6, then repeat: 67 / 38

Advancing to step 2:
The number 38 fits into 67 1 times, leaving a remainder of 29.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we subtract 38 from 67, we get 29.
Bring next digit (2) of the dividend behind the 29 and repeat the process: 292 / 38

On to step 3:
The number 38 fits into 292 7 times, leaving a remainder of 26.
The next digit of our result is 7. 
Result so far: 17.0
Subtracting 266 from 292 leaves us with 26.
Fetch the next digit (0) from the dividend, attach it to 26 and continue: 260 / 38

Let's proceed to step 4:
260 divided by 38 is 6 with a remainder of 32.
Use 6 as the next digit of our solution. 
Result so far: 176.0
Deduct 228 from 260 and we're left with 32.
Fetch the next digit (7) from the dividend, attach it to 32 and continue: 327 / 38

Let's proceed to step 5:
38 goes into 327 8 times with a remainder of 23.
The number 8 becomes the next digit in our result. 
Result so far: 1768.0
If we subtract 304 from 327, we get 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Going ahead to step 6:
If we divide 230 by 38, we get 6 and a remainder of 2.
Write down 6 as next digit of the result. 
Result so far: 1768.6
If we take 228 away from 230, we end up 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.

Advancing to step 7:
When dividing 20 by 38, we get 0 with a remainder of 20.
Write down 0 as next digit of the result. 
Result so far: 1768.6
Subtract 0 from 20 to get 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 8:
The number 38 fits into 200 5 times, leaving a remainder of 10.
Write down 5 as next digit of the result. 
Result so far: 1768.605
If we take 190 away from 200, we end up 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.

Advancing to step 9:
38 can be fit into 100 2 times, resulting in a remainder of 24.
Put 2 as the next digit of the answer. 
Result so far: 1768.6052
If we take 76 away from 100, we end up with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Moving on to step 10:
When dividing 240 by 38, we get 6 with a remainder of 12.
Record the quotient 6 as the next digit in the result. 
Result so far: 1768.60526
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 11:
38 goes into 120 3 times with a remainder of 6.
The number 3 becomes the next digit in our result. 
Result so far: 1768.605263
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.

Step 12:
60 divided by 38 is 1 with a remainder of 22.
Use 1 as the next digit of our solution. 
Result so far: 1768.6052631
If we subtract 38 from 60, we get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Advancing to step 13:
If we divide 220 by 38, we get 5 and a remainder of 30.
Put 5 as the next digit of the answer. 
Result so far: 1768.60526315
If we take 190 away from 220, we end up with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

After the division, we end up with 1768.60526315 and a remainder of 3e-08.