We divide 138851 by 72
We're looking to find how many times 72 goes into 138851.

Step 1:
1 divided by 72 is 0 with a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Include the next digit (3) from the dividend after 1, then repeat: 13 / 72

Advancing to step 2:
The number 72 fits into 13 0 times, leaving a remainder of 13.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 13 and we're left with 13.
Fetch the next digit (8) from the dividend, attach it to 13 and continue: 138 / 72

Advancing to step 3:
72 goes into 138 1 times with a remainder of 66.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we take 72 away from 138, we end up with 66.
Fetch the next digit (8) from the dividend, attach it to 66 and continue: 668 / 72

On to step 4:
72 goes into 668 9 times with a remainder of 20.
Put 9 as the next digit of the answer. 
Result so far: 19.0
Subtract 648 from 668 to get 20.
Grab the next digit (5) from the dividend, add it to 20, then carry on: 205 / 72

Moving on to step 5:
If we divide 205 by 72, we get 2 and a remainder of 61.
Put 2 as the next digit of the answer. 
Result so far: 192.0
If we subtract 144 from 205, we get 61.
Fetch the next digit (1) from the dividend, attach it to 61 and continue: 611 / 72

Let's proceed to step 6:
72 can be fit into 611 8 times, resulting in a remainder of 35.
The next digit of our result is 8. 
Result so far: 1928.0
Subtract 576 from 611 to get 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Going ahead to step 7:
The number 72 fits into 350 4 times, leaving a remainder of 62.
Write down 4 as next digit of the result. 
Result so far: 1928.4
If we take 288 away from 350, we end up with 62.
Since there are no more digits in the dividend, we add a zero to the remainder making it 620, and continue the process.

On to step 8:
The number 72 fits into 620 8 times, leaving a remainder of 44.
Record the quotient 8 as the next digit in the result. 
Result so far: 1928.48
Deduct 576 from 620 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.

Advancing to step 9:
If we divide 440 by 72, we get 6 and a remainder of 8.
The next digit of our result is 6. 
Result so far: 1928.486
If we take 432 away from 440, we end up with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

On to step 10:
If we divide 80 by 72, we get 1 and a remainder of 8.
The next digit of our result is 1. 
Result so far: 1928.4861
The remainder is 8 after subtracting 72 from 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Step 11:
72 can be fit into 80 1 times, resulting in a remainder of 8.
Use 1 as the next digit of our solution. 
Result so far: 1928.48611
The remainder is 8 after subtracting 72 from 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

In conclusion, the division gives 1928.48611 with a balance of 8e-06.