We're dividing 138453 by 61 
Let's see how many times 61 fits into 138453.

Step 1:
If we divide 1 by 61, we get 0 and a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Bring next digit (3) of the dividend behind the 1 and repeat the process: 13 / 61

Moving on to step 2:
The number 61 fits into 13 0 times, leaving a remainder of 13.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 13 leaves us with 13.
Include the next digit (8) from the dividend after 13, then repeat: 138 / 61

Step 3:
If we divide 138 by 61, we get 2 and a remainder of 16.
The next digit of our result is 2. 
Result so far: 2.0
The remainder is 16 after subtracting 122 from 138.
Grab the next digit (4) from the dividend, add it to 16, then carry on: 164 / 61

Step 4:
If we divide 164 by 61, we get 2 and a remainder of 42.
Put 2 as the next digit of the answer. 
Result so far: 22.0
Subtract 122 from 164 to get 42.
Include the next digit (5) from the dividend after 42, then repeat: 425 / 61

Going ahead to step 5:
If we divide 425 by 61, we get 6 and a remainder of 59.
Put 6 as the next digit of the answer. 
Result so far: 226.0
If we subtract 366 from 425, we get 59.
Bring next digit (3) of the dividend behind the 59 and repeat the process: 593 / 61

Moving on to step 6:
The number 61 fits into 593 9 times, leaving a remainder of 44.
Write down 9 as next digit of the result. 
Result so far: 2269.0
Deduct 549 from 593 and we're left with 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Let's proceed to step 7:
61 goes into 440 7 times with a remainder of 13.
The number 7 becomes the next digit in our result. 
Result so far: 2269.7
Deduct 427 from 440 and we're left with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Moving on to step 8:
When dividing 130 by 61, we get 2 with a remainder of 8.
Record the quotient 2 as the next digit in the result. 
Result so far: 2269.72
The remainder is 8 after subtracting 122 from 130.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Going ahead to step 9:
80 divided by 61 is 1 with a remainder of 19.
The number 1 becomes the next digit in our result. 
Result so far: 2269.721
Deduct 61 from 80 and we're left with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Step 10:
The number 61 fits into 190 3 times, leaving a remainder of 7.
The number 3 becomes the next digit in our result. 
Result so far: 2269.7213
The remainder is 7 after subtracting 183 from 190.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Advancing to step 11:
61 goes into 70 1 times with a remainder of 9.
Record the quotient 1 as the next digit in the result. 
Result so far: 2269.72131
If we subtract 61 from 70, we get 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Advancing to step 12:
90 divided by 61 is 1 with a remainder of 29.
Write down 1 as next digit of the result. 
Result so far: 2269.721311
Subtract 61 from 90 to get 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

In conclusion, the division gives 2269.721311 with a balance of 2.9e-06.