We look at the division of 38226384 by 272 
We're looking to find how many times 272 goes into 38226384.

Moving on to step 1:
If we divide 3 by 272, we get 0 and a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Append the next digit (8) from the dividend to 3 and continue with: 38 / 272

Moving on to step 2:
272 can be fit into 38 0 times, resulting in a remainder of 38.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 38, we get 38.
Append the next digit (2) from the dividend to 38 and continue with: 382 / 272

Moving on to step 3:
382 divided by 272 is 1 with a remainder of 110.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we take 272 away from 382, we end up with 110.
Include the next digit (2) from the dividend after 110, then repeat: 1102 / 272

Moving on to step 4:
272 goes into 1102 4 times with a remainder of 14.
Write down 4 as next digit of the result. 
Result so far: 14.0
The remainder is 14 after subtracting 1088 from 1102.
Append the next digit (6) from the dividend to 14 and continue with: 146 / 272

On to step 5:
272 goes into 146 0 times with a remainder of 146.
The number 0 becomes the next digit in our result. 
Result so far: 140.0
Deduct 0 from 146 and we're left with 146.
Grab the next digit (3) from the dividend, add it to 146, then carry on: 1463 / 272

Going ahead to step 6:
1463 divided by 272 is 5 with a remainder of 103.
The next digit of our result is 5. 
Result so far: 1405.0
The remainder is 103 after subtracting 1360 from 1463.
Fetch the next digit (8) from the dividend, attach it to 103 and continue: 1038 / 272

On to step 7:
272 can be fit into 1038 3 times, resulting in a remainder of 222.
The next digit of our result is 3. 
Result so far: 14053.0
Deduct 816 from 1038 and we're left with 222.
Include the next digit (4) from the dividend after 222, then repeat: 2224 / 272

On to step 8:
The number 272 fits into 2224 8 times, leaving a remainder of 48.
The next digit of our result is 8. 
Result so far: 140538.0
If we take 2176 away from 2224, we end up with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Step 9:
When dividing 480 by 272, we get 1 with a remainder of 208.
The number 1 becomes the next digit in our result. 
Result so far: 140538.1
The remainder is 208 after subtracting 272 from 480.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2080, and continue the process.

Let's proceed to step 10:
272 goes into 2080 7 times with a remainder of 176.
Put 7 as the next digit of the answer. 
Result so far: 140538.17
The remainder is 176 after subtracting 1904 from 2080.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1760, and continue the process.

Advancing to step 11:
If we divide 1760 by 272, we get 6 and a remainder of 128.
Put 6 as the next digit of the answer. 
Result so far: 140538.176
Deduct 1632 from 1760 and we're left with 128.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1280, and continue the process.

On to step 12:
272 goes into 1280 4 times with a remainder of 192.
The number 4 becomes the next digit in our result. 
Result so far: 140538.1764
If we subtract 1088 from 1280, we get 192.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1920, and continue the process.

Step 13:
272 can be fit into 1920 7 times, resulting in a remainder of 16.
Use 7 as the next digit of our solution. 
Result so far: 140538.17647
Deduct 1904 from 1920 and we're left 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.

Step 14:
If we divide 160 by 272, we get 0 and a remainder of 160.
Record the quotient 0 as the next digit in the result. 
Result so far: 140538.17647
If we subtract 0 from 160, we get 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

Going ahead to step 15:
The number 272 fits into 1600 5 times, leaving a remainder of 240.
Record the quotient 5 as the next digit in the result. 
Result so far: 140538.1764705
Subtract 1360 from 1600 to get 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2400, and continue the process.

Moving on to step 16:
When dividing 2400 by 272, we get 8 with a remainder of 224.
Put 8 as the next digit of the answer. 
Result so far: 140538.17647058
If we take 2176 away from 2400, we end up with 224.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2240, and continue the process.

In conclusion, the division gives 140538.17647058 with a balance of 2.24e-07.