138264 ÷ 61 
Let's see how many times 61 fits into 138264.

Moving on to step 1:
When dividing 1 by 61, we get 0 with a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 1 leaves us with 1.
Append the next digit (3) from the dividend to 1 and continue with: 13 / 61

Going ahead to step 2:
When dividing 13 by 61, we get 0 with a remainder of 13.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 13, we get 13.
Fetch the next digit (8) from the dividend, attach it to 13 and continue: 138 / 61

Moving on to step 3:
61 can be fit into 138 2 times, resulting in a remainder of 16.
Use 2 as the next digit of our solution. 
Result so far: 2.0
If we take 122 away from 138, we end up with 16.
Include the next digit (2) from the dividend after 16, then repeat: 162 / 61

Let's proceed to step 4:
61 can be fit into 162 2 times, resulting in a remainder of 40.
Put 2 as the next digit of the answer. 
Result so far: 22.0
If we take 122 away from 162, we end up with 40.
Fetch the next digit (6) from the dividend, attach it to 40 and continue: 406 / 61

Advancing to step 5:
The number 61 fits into 406 6 times, leaving a remainder of 40.
Use 6 as the next digit of our solution. 
Result so far: 226.0
Deduct 366 from 406 and we're left with 40.
Grab the next digit (4) from the dividend, add it to 40, then carry on: 404 / 61

On to step 6:
If we divide 404 by 61, we get 6 and a remainder of 38.
The next digit of our result is 6. 
Result so far: 2266.0
If we take 366 away from 404, we end up with 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Moving on to step 7:
If we divide 380 by 61, we get 6 and a remainder of 14.
Put 6 as the next digit of the answer. 
Result so far: 2266.6
If we take 366 away from 380, we end up with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Advancing to step 8:
61 goes into 140 2 times with a remainder of 18.
The next digit of our result is 2. 
Result so far: 2266.62
The remainder is 18 after subtracting 122 from 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Going ahead to step 9:
When dividing 180 by 61, we get 2 with a remainder of 58.
Write down 2 as next digit of the result. 
Result so far: 2266.622
If we take 122 away from 180, we end up with 58.
Since there are no more digits in the dividend, we add a zero to the remainder making it 580, and continue the process.

The final result is 2266.622 with a remainder of 0.0058.