104494 ÷ 38 
Our goal is to divide 104494 by 38.

Let's proceed to step 1:
If we divide 1 by 38, we get 0 and a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Bring next digit (0) of the dividend behind the 1 and repeat the process: 10 / 38

Step 2:
10 divided by 38 is 0 with a remainder of 10.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 10, we get 10.
Take the next digit (4) from the dividend and append it to 10, then repeat: 104 / 38

Going ahead to step 3:
38 can be fit into 104 2 times, resulting in a remainder of 28.
The next digit of our result is 2. 
Result so far: 2.0
Subtract 76 from 104 to get 28.
Bring next digit (4) of the dividend behind the 28 and repeat the process: 284 / 38

Let's proceed to step 4:
If we divide 284 by 38, we get 7 and a remainder of 18.
The number 7 becomes the next digit in our result. 
Result so far: 27.0
The remainder is 18 after subtracting 266 from 284.
Take the next digit (9) from the dividend and append it to 18, then repeat: 189 / 38

On to step 5:
When dividing 189 by 38, we get 4 with a remainder of 37.
Put 4 as the next digit of the answer. 
Result so far: 274.0
The remainder is 37 after subtracting 152 from 189.
Append the next digit (4) from the dividend to 37 and continue with: 374 / 38

Advancing to step 6:
38 can be fit into 374 9 times, resulting in a remainder of 32.
Record the quotient 9 as the next digit in the result. 
Result so far: 2749.0
Deduct 342 from 374 and we're left 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.

Let's proceed to step 7:
320 divided by 38 is 8 with a remainder of 16.
Record the quotient 8 as the next digit in the result. 
Result so far: 2749.8
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.

On to step 8:
160 divided by 38 is 4 with a remainder of 8.
Use 4 as the next digit of our solution. 
Result so far: 2749.84
If we subtract 152 from 160, we get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

On to step 9:
38 goes into 80 2 times with a remainder of 4.
The number 2 becomes the next digit in our result. 
Result so far: 2749.842
Subtract 76 from 80 to get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Step 10:
38 can be fit into 40 1 times, resulting in a remainder of 2.
Write down 1 as next digit of the result. 
Result so far: 2749.8421
Subtracting 38 from 40 leaves us 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 11:
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: 2749.8421
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 12:
38 goes into 200 5 times with a remainder of 10.
Write down 5 as next digit of the result. 
Result so far: 2749.842105
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.

Going ahead to step 13:
38 can be fit into 100 2 times, resulting in a remainder of 24.
Use 2 as the next digit of our solution. 
Result so far: 2749.8421052
If we subtract 76 from 100, we get 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 14:
240 divided by 38 is 6 with a remainder of 12.
Put 6 as the next digit of the answer. 
Result so far: 2749.84210526
Deduct 228 from 240 and we're left with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

The final result is 2749.84210526 with a remainder of 1.2e-08.