We divide 65140021 by 438
We're looking to find how many times 438 goes into 65140021.

Going ahead to step 1:
If we divide 6 by 438, we get 0 and a remainder of 6.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 6 to get 6.
Grab the next digit (5) from the dividend, add it to 6, then carry on: 65 / 438

On to step 2:
65 divided by 438 is 0 with a remainder of 65.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 65 and we're left with 65.
Grab the next digit (1) from the dividend, add it to 65, then carry on: 651 / 438

Moving on to step 3:
438 goes into 651 1 times with a remainder of 213.
Use 1 as the next digit of our solution. 
Result so far: 1.0
The remainder is 213 after subtracting 438 from 651.
Bring next digit (4) of the dividend behind the 213 and repeat the process: 2134 / 438

Going ahead to step 4:
If we divide 2134 by 438, we get 4 and a remainder of 382.
Use 4 as the next digit of our solution. 
Result so far: 14.0
Subtracting 1752 from 2134 leaves us with 382.
Take the next digit (0) from the dividend and append it to 382, then repeat: 3820 / 438

Moving on to step 5:
438 can be fit into 3820 8 times, resulting in a remainder of 316.
Put 8 as the next digit of the answer. 
Result so far: 148.0
If we take 3504 away from 3820, we end up with 316.
Fetch the next digit (0) from the dividend, attach it to 316 and continue: 3160 / 438

Step 6:
438 can be fit into 3160 7 times, resulting in a remainder of 94.
Record the quotient 7 as the next digit in the result. 
Result so far: 1487.0
If we subtract 3066 from 3160, we get 94.
Append the next digit (2) from the dividend to 94 and continue with: 942 / 438

Let's proceed to step 7:
942 divided by 438 is 2 with a remainder of 66.
Put 2 as the next digit of the answer. 
Result so far: 14872.0
If we subtract 876 from 942, we get 66.
Include the next digit (1) from the dividend after 66, then repeat: 661 / 438

Going ahead to step 8:
If we divide 661 by 438, we get 1 and a remainder of 223.
The number 1 becomes the next digit in our result. 
Result so far: 148721.0
Subtracting 438 from 661 leaves us with 223.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2230, and continue the process.

Let's proceed to step 9:
When dividing 2230 by 438, we get 5 with a remainder of 40.
Record the quotient 5 as the next digit in the result. 
Result so far: 148721.5
Subtract 2190 from 2230 to get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Going ahead to step 10:
If we divide 400 by 438, we get 0 and a remainder of 400.
Put 0 as the next digit of the answer. 
Result so far: 148721.5
Subtract 0 from 400 to get 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4000, and continue the process.

Going ahead to step 11:
438 can be fit into 4000 9 times, resulting in a remainder of 58.
Write down 9 as next digit of the result. 
Result so far: 148721.509
Subtracting 3942 from 4000 leaves us 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.

Step 12:
If we divide 580 by 438, we get 1 and a remainder of 142.
The number 1 becomes the next digit in our result. 
Result so far: 148721.5091
The remainder is 142 after subtracting 438 from 580.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1420, and continue the process.

Advancing to step 13:
438 goes into 1420 3 times with a remainder of 106.
Put 3 as the next digit of the answer. 
Result so far: 148721.50913
The remainder is 106 after subtracting 1314 from 1420.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1060, and continue the process.

Step 14:
If we divide 1060 by 438, we get 2 and a remainder of 184.
Put 2 as the next digit of the answer. 
Result so far: 148721.509132
Subtracting 876 from 1060 leaves us with 184.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1840, and continue the process.

Step 15:
When dividing 1840 by 438, we get 4 with a remainder of 88.
Put 4 as the next digit of the answer. 
Result so far: 148721.5091324
If we take 1752 away from 1840, we end up with 88.
Since there are no more digits in the dividend, we add a zero to the remainder making it 880, and continue the process.

On to step 16:
438 can be fit into 880 2 times, resulting in a remainder of 4.
Use 2 as the next digit of our solution. 
Result so far: 148721.50913242
Subtracting 876 from 880 leaves us with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Our division results in 148721.50913242 with a remaining 4e-09.