We divide 105861 by 38
We want to figure out the number of times 105861 can be divided by 38.

Moving on to step 1:
If we divide 1 by 38, we get 0 and a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Grab the next digit (0) from the dividend, add it to 1, then carry on: 10 / 38

Moving on to step 2:
38 can be fit into 10 0 times, resulting in a remainder of 10.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 10 and we're left with 10.
Fetch the next digit (5) from the dividend, attach it to 10 and continue: 105 / 38

Step 3:
When dividing 105 by 38, we get 2 with a remainder of 29.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Deduct 76 from 105 and we're left with 29.
Include the next digit (8) from the dividend after 29, then repeat: 298 / 38

On to step 4:
38 can be fit into 298 7 times, resulting in a remainder of 32.
Record the quotient 7 as the next digit in the result. 
Result so far: 27.0
If we subtract 266 from 298, we get 32.
Include the next digit (6) from the dividend after 32, then repeat: 326 / 38

Moving on to step 5:
The number 38 fits into 326 8 times, leaving a remainder of 22.
The number 8 becomes the next digit in our result. 
Result so far: 278.0
The remainder is 22 after subtracting 304 from 326.
Include the next digit (1) from the dividend after 22, then repeat: 221 / 38

On to step 6:
When dividing 221 by 38, we get 5 with a remainder of 31.
The next digit of our result is 5. 
Result so far: 2785.0
Subtracting 190 from 221 leaves us with 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Step 7:
38 goes into 310 8 times with a remainder of 6.
Write down 8 as next digit of the result. 
Result so far: 2785.8
The remainder is 6 after subtracting 304 from 310.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Let's proceed to step 8:
If we divide 60 by 38, we get 1 and a remainder of 22.
The number 1 becomes the next digit in our result. 
Result so far: 2785.81
Subtracting 38 from 60 leaves us with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Let's proceed to step 9:
38 goes into 220 5 times with a remainder of 30.
The number 5 becomes the next digit in our result. 
Result so far: 2785.815
Subtracting 190 from 220 leaves us 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.

Let's proceed to step 10:
38 goes into 300 7 times with a remainder of 34.
The next digit of our result is 7. 
Result so far: 2785.8157
If we take 266 away from 300, we end up 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.

Moving on to step 11:
When dividing 340 by 38, we get 8 with a remainder of 36.
The number 8 becomes the next digit in our result. 
Result so far: 2785.81578
Subtracting 304 from 340 leaves us with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Moving on to step 12:
360 divided by 38 is 9 with a remainder of 18.
The next digit of our result is 9. 
Result so far: 2785.815789
If we subtract 342 from 360, we get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Step 13:
38 goes into 180 4 times with a remainder of 28.
The next digit of our result is 4. 
Result so far: 2785.8157894
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.

Moving on to step 14:
If we divide 280 by 38, we get 7 and a remainder of 14.
The number 7 becomes the next digit in our result. 
Result so far: 2785.81578947
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.

The final result is 2785.81578947 with a remainder of 1.4e-08.