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\begin{array}{l}\phantom{38)}\phantom{1}\\38\overline{)102676}\\\end{array}
Use the 1^{st} digit 1 from dividend 102676
\begin{array}{l}\phantom{38)}0\phantom{2}\\38\overline{)102676}\\\end{array}
Since 1 is less than 38, use the next digit 0 from dividend 102676 and add 0 to the quotient
\begin{array}{l}\phantom{38)}0\phantom{3}\\38\overline{)102676}\\\end{array}
Use the 2^{nd} digit 0 from dividend 102676
\begin{array}{l}\phantom{38)}00\phantom{4}\\38\overline{)102676}\\\end{array}
Since 10 is less than 38, use the next digit 2 from dividend 102676 and add 0 to the quotient
\begin{array}{l}\phantom{38)}00\phantom{5}\\38\overline{)102676}\\\end{array}
Use the 3^{rd} digit 2 from dividend 102676
\begin{array}{l}\phantom{38)}002\phantom{6}\\38\overline{)102676}\\\phantom{38)}\underline{\phantom{9}76\phantom{999}}\\\phantom{38)9}26\\\end{array}
Find closest multiple of 38 to 102. We see that 2 \times 38 = 76 is the nearest. Now subtract 76 from 102 to get reminder 26. Add 2 to quotient.
\begin{array}{l}\phantom{38)}002\phantom{7}\\38\overline{)102676}\\\phantom{38)}\underline{\phantom{9}76\phantom{999}}\\\phantom{38)9}266\\\end{array}
Use the 4^{th} digit 6 from dividend 102676
\begin{array}{l}\phantom{38)}0027\phantom{8}\\38\overline{)102676}\\\phantom{38)}\underline{\phantom{9}76\phantom{999}}\\\phantom{38)9}266\\\phantom{38)}\underline{\phantom{9}266\phantom{99}}\\\phantom{38)9999}0\\\end{array}
Find closest multiple of 38 to 266. We see that 7 \times 38 = 266 is the nearest. Now subtract 266 from 266 to get reminder 0. Add 7 to quotient.
\begin{array}{l}\phantom{38)}0027\phantom{9}\\38\overline{)102676}\\\phantom{38)}\underline{\phantom{9}76\phantom{999}}\\\phantom{38)9}266\\\phantom{38)}\underline{\phantom{9}266\phantom{99}}\\\phantom{38)9999}7\\\end{array}
Use the 5^{th} digit 7 from dividend 102676
\begin{array}{l}\phantom{38)}00270\phantom{10}\\38\overline{)102676}\\\phantom{38)}\underline{\phantom{9}76\phantom{999}}\\\phantom{38)9}266\\\phantom{38)}\underline{\phantom{9}266\phantom{99}}\\\phantom{38)9999}7\\\end{array}
Since 7 is less than 38, use the next digit 6 from dividend 102676 and add 0 to the quotient
\begin{array}{l}\phantom{38)}00270\phantom{11}\\38\overline{)102676}\\\phantom{38)}\underline{\phantom{9}76\phantom{999}}\\\phantom{38)9}266\\\phantom{38)}\underline{\phantom{9}266\phantom{99}}\\\phantom{38)9999}76\\\end{array}
Use the 6^{th} digit 6 from dividend 102676
\begin{array}{l}\phantom{38)}002702\phantom{12}\\38\overline{)102676}\\\phantom{38)}\underline{\phantom{9}76\phantom{999}}\\\phantom{38)9}266\\\phantom{38)}\underline{\phantom{9}266\phantom{99}}\\\phantom{38)9999}76\\\phantom{38)}\underline{\phantom{9999}76\phantom{}}\\\phantom{38)999999}0\\\end{array}
Find closest multiple of 38 to 76. We see that 2 \times 38 = 76 is the nearest. Now subtract 76 from 76 to get reminder 0. Add 2 to quotient.
\text{Quotient: }2702 \text{Reminder: }0
Since 0 is less than 38, stop the division. The reminder is 0. The topmost line 002702 is the quotient. Remove all zeros at the start of the quotient to get the actual quotient 2702.