162961 divided by 38 
We want to divide 162961 by 38.

On to step 1:
38 can be fit into 1 0 times, resulting in 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 (6) of the dividend behind the 1 and repeat the process: 16 / 38

Let's proceed to step 2:
38 can be fit into 16 0 times, resulting in a remainder of 16.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 16 leaves us with 16.
Bring next digit (2) of the dividend behind the 16 and repeat the process: 162 / 38

Advancing to step 3:
When dividing 162 by 38, we get 4 with a remainder of 10.
Use 4 as the next digit of our solution. 
Result so far: 4.0
Deduct 152 from 162 and we're left with 10.
Grab the next digit (9) from the dividend, add it to 10, then carry on: 109 / 38

Step 4:
109 divided by 38 is 2 with a remainder of 33.
Write down 2 as next digit of the result. 
Result so far: 42.0
Deduct 76 from 109 and we're left with 33.
Take the next digit (6) from the dividend and append it to 33, then repeat: 336 / 38

Advancing to step 5:
When dividing 336 by 38, we get 8 with a remainder of 32.
Put 8 as the next digit of the answer. 
Result so far: 428.0
If we take 304 away from 336, we end up with 32.
Take the next digit (1) from the dividend and append it to 32, then repeat: 321 / 38

On to step 6:
The number 38 fits into 321 8 times, leaving a remainder of 17.
The number 8 becomes the next digit in our result. 
Result so far: 4288.0
If we subtract 304 from 321, we get 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Moving on to step 7:
38 can be fit into 170 4 times, resulting in a remainder of 18.
Put 4 as the next digit of the answer. 
Result so far: 4288.4
Subtract 152 from 170 to 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.

Going ahead to step 8:
The number 38 fits into 180 4 times, leaving a remainder of 28.
Use 4 as the next digit of our solution. 
Result so far: 4288.44
Deduct 152 from 180 and we're left with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

In conclusion, the division gives 4288.44 with a balance of 0.028.