We look at the division of 38106 by 86 
We're looking to find how many times 86 goes into 38106.

Going ahead to step 1:
When dividing 3 by 86, we get 0 with a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Append the next digit (8) from the dividend to 3 and continue with: 38 / 86

On to step 2:
The number 86 fits into 38 0 times, leaving a remainder of 38.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 38, we end up with 38.
Fetch the next digit (1) from the dividend, attach it to 38 and continue: 381 / 86

Going ahead to step 3:
If we divide 381 by 86, we get 4 and a remainder of 37.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
Subtract 344 from 381 to get 37.
Include the next digit (0) from the dividend after 37, then repeat: 370 / 86

Advancing to step 4:
The number 86 fits into 370 4 times, leaving a remainder of 26.
Write down 4 as next digit of the result. 
Result so far: 44.0
Subtract 344 from 370 to get 26.
Bring next digit (6) of the dividend behind the 26 and repeat the process: 266 / 86

Moving on to step 5:
The number 86 fits into 266 3 times, leaving a remainder of 8.
The number 3 becomes the next digit in our result. 
Result so far: 443.0
If we take 258 away from 266, we end up with 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 6:
When dividing 80 by 86, we get 0 with a remainder of 80.
The next digit of our result is 0. 
Result so far: 443.0
Deduct 0 from 80 and we're left with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Let's proceed to step 7:
The number 86 fits into 800 9 times, leaving a remainder of 26.
Write down 9 as next digit of the result. 
Result so far: 443.09
If we subtract 774 from 800, we get 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Let's proceed to step 8:
When dividing 260 by 86, we get 3 with a remainder of 2.
Use 3 as the next digit of our solution. 
Result so far: 443.093
If we subtract 258 from 260, we get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Step 9:
20 divided by 86 is 0 with a remainder of 20.
Put 0 as the next digit of the answer. 
Result so far: 443.093
The remainder is 20 after subtracting 0 from 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 10:
86 goes into 200 2 times with a remainder of 28.
Record the quotient 2 as the next digit in the result. 
Result so far: 443.09302
If we take 172 away from 200, we end up 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.

Going ahead to step 11:
280 divided by 86 is 3 with a remainder of 22.
The next digit of our result is 3. 
Result so far: 443.093023
Subtracting 258 from 280 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.

Step 12:
86 goes into 220 2 times with a remainder of 48.
Record the quotient 2 as the next digit in the result. 
Result so far: 443.0930232
The remainder is 48 after subtracting 172 from 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

On to step 13:
86 can be fit into 480 5 times, resulting in a remainder of 50.
Use 5 as the next digit of our solution. 
Result so far: 443.09302325
Deduct 430 from 480 and we're left with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

The final outcome is 443.09302325, with a leftover of 5e-08.