We look at the division of 138600 by 27 
Let's see how many times 27 fits into 138600.

Moving on to step 1:
The number 27 fits into 1 0 times, leaving a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Append the next digit (3) from the dividend to 1 and continue with: 13 / 27

Advancing to step 2:
13 divided by 27 is 0 with a remainder of 13.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 13 after subtracting 0 from 13.
Grab the next digit (8) from the dividend, add it to 13, then carry on: 138 / 27

Let's proceed to step 3:
If we divide 138 by 27, we get 5 and a remainder of 3.
Put 5 as the next digit of the answer. 
Result so far: 5.0
The remainder is 3 after subtracting 135 from 138.
Bring next digit (6) of the dividend behind the 3 and repeat the process: 36 / 27

Advancing to step 4:
36 divided by 27 is 1 with a remainder of 9.
The next digit of our result is 1. 
Result so far: 51.0
If we subtract 27 from 36, we get 9.
Fetch the next digit (0) from the dividend, attach it to 9 and continue: 90 / 27

Advancing to step 5:
If we divide 90 by 27, we get 3 and a remainder of 9.
Record the quotient 3 as the next digit in the result. 
Result so far: 513.0
The remainder is 9 after subtracting 81 from 90.
Take the next digit (0) from the dividend and append it to 9, then repeat: 90 / 27

Advancing to step 6:
The number 27 fits into 90 3 times, leaving a remainder of 9.
Use 3 as the next digit of our solution. 
Result so far: 5133.0
If we subtract 81 from 90, 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.

Moving on to step 7:
27 goes into 90 3 times with a remainder of 9.
Use 3 as the next digit of our solution. 
Result so far: 5133.3
Subtracting 81 from 90 leaves us with 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

On to step 8:
If we divide 90 by 27, we get 3 and a remainder of 9.
Record the quotient 3 as the next digit in the result. 
Result so far: 5133.33
If we subtract 81 from 90, 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.

The final outcome is 5133.33, with a leftover of 0.009.