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How to write vertically when 38 is divided by 3?

Vertical form of 38 divided by 3:

In order to simplify the calculation, a vertical calculation is listed. In addition calculation, the same numbers are aligned. If the sum exceeds 10, it will move forward to 1. When subtracting, the same numbers are aligned. If it is not enough, borrow 1 from the last digit as 10.

Division calculation:

When the sum of several numbers is divided by a number, you can divide each addend by this number first, and then add each quotient. For example: (24+32+16) ÷ 4 = 24 ÷ 4+32 ÷ 4+16 ÷ 4 =18.

The difference between two numbers is divided by a number, and the quotient obtained by dividing the minuend by this number can be subtracted from the quotient obtained by dividing the minuend by this number. Example: (65-39) ÷13 = 65 ÷13-39 ÷13 = 2.