Find closest multiple of $19$ to $38$. We see that $2 \times 19 = 38$ is the nearest. Now subtract $38$ from $38$ to get reminder $0$. Add $2$ to quotient.
Since $0$ is less than $19$, stop the division. The reminder is $0$. The topmost line $02$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $2$.
