We're dividing 432271 by 38 
We want to divide 432271 by 38.

Going ahead to step 1:
The number 38 fits into 4 0 times, leaving a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Take the next digit (3) from the dividend and append it to 4, then repeat: 43 / 38

Step 2:
38 goes into 43 1 times with a remainder of 5.
Put 1 as the next digit of the answer. 
Result so far: 1.0
The remainder is 5 after subtracting 38 from 43.
Bring next digit (2) of the dividend behind the 5 and repeat the process: 52 / 38

Going ahead to step 3:
38 goes into 52 1 times with a remainder of 14.
The number 1 becomes the next digit in our result. 
Result so far: 11.0
Deduct 38 from 52 and we're left with 14.
Include the next digit (2) from the dividend after 14, then repeat: 142 / 38

Going ahead to step 4:
38 goes into 142 3 times with a remainder of 28.
The number 3 becomes the next digit in our result. 
Result so far: 113.0
If we take 114 away from 142, we end up with 28.
Include the next digit (7) from the dividend after 28, then repeat: 287 / 38

Step 5:
The number 38 fits into 287 7 times, leaving a remainder of 21.
Put 7 as the next digit of the answer. 
Result so far: 1137.0
If we subtract 266 from 287, we get 21.
Bring next digit (1) of the dividend behind the 21 and repeat the process: 211 / 38

Going ahead to step 6:
If we divide 211 by 38, we get 5 and a remainder of 21.
Put 5 as the next digit of the answer. 
Result so far: 11375.0
Subtracting 190 from 211 leaves us with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Going ahead to step 7:
38 goes into 210 5 times with a remainder of 20.
Record the quotient 5 as the next digit in the result. 
Result so far: 11375.5
If we take 190 away from 210, we end up with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 8:
If we divide 200 by 38, we get 5 and a remainder of 10.
Put 5 as the next digit of the answer. 
Result so far: 11375.55
Subtract 190 from 200 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

The final result is 11375.55 with a remainder of 0.01.