We're dividing 51544683 by 138 
Our goal is to divide 51544683 by 138.

Advancing to step 1:
138 can be fit into 5 0 times, resulting in a remainder of 5.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 5 leaves us with 5.
Include the next digit (1) from the dividend after 5, then repeat: 51 / 138

Let's proceed to step 2:
51 divided by 138 is 0 with a remainder of 51.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 51, we get 51.
Fetch the next digit (5) from the dividend, attach it to 51 and continue: 515 / 138

Going ahead to step 3:
The number 138 fits into 515 3 times, leaving a remainder of 101.
The next digit of our result is 3. 
Result so far: 3.0
Subtracting 414 from 515 leaves us with 101.
Bring next digit (4) of the dividend behind the 101 and repeat the process: 1014 / 138

Going ahead to step 4:
138 goes into 1014 7 times with a remainder of 48.
Write down 7 as next digit of the result. 
Result so far: 37.0
Subtracting 966 from 1014 leaves us with 48.
Take the next digit (4) from the dividend and append it to 48, then repeat: 484 / 138

Let's proceed to step 5:
If we divide 484 by 138, we get 3 and a remainder of 70.
Put 3 as the next digit of the answer. 
Result so far: 373.0
Subtract 414 from 484 to get 70.
Include the next digit (6) from the dividend after 70, then repeat: 706 / 138

Step 6:
138 can be fit into 706 5 times, resulting in a remainder of 16.
Write down 5 as next digit of the result. 
Result so far: 3735.0
Subtract 690 from 706 to get 16.
Fetch the next digit (8) from the dividend, attach it to 16 and continue: 168 / 138

On to step 7:
138 goes into 168 1 times with a remainder of 30.
Put 1 as the next digit of the answer. 
Result so far: 37351.0
The remainder is 30 after subtracting 138 from 168.
Fetch the next digit (3) from the dividend, attach it to 30 and continue: 303 / 138

Step 8:
The number 138 fits into 303 2 times, leaving a remainder of 27.
Put 2 as the next digit of the answer. 
Result so far: 373512.0
If we subtract 276 from 303, we get 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Going ahead to step 9:
270 divided by 138 is 1 with a remainder of 132.
Use 1 as the next digit of our solution. 
Result so far: 373512.1
Deduct 138 from 270 and we're left with 132.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1320, and continue the process.

On to step 10:
138 can be fit into 1320 9 times, resulting in a remainder of 78.
Put 9 as the next digit of the answer. 
Result so far: 373512.19
If we subtract 1242 from 1320, we get 78.
Since there are no more digits in the dividend, we add a zero to the remainder making it 780, and continue the process.

Advancing to step 11:
If we divide 780 by 138, we get 5 and a remainder of 90.
The next digit of our result is 5. 
Result so far: 373512.195
If we subtract 690 from 780, we get 90.
Since there are no more digits in the dividend, we add a zero to the remainder making it 900, and continue the process.

Advancing to step 12:
The number 138 fits into 900 6 times, leaving a remainder of 72.
Use 6 as the next digit of our solution. 
Result so far: 373512.1956
If we subtract 828 from 900, we get 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

Going ahead to step 13:
138 can be fit into 720 5 times, resulting in a remainder of 30.
Use 5 as the next digit of our solution. 
Result so far: 373512.19565
Deduct 690 from 720 and we're left with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

On to step 14:
When dividing 300 by 138, we get 2 with a remainder of 24.
Record the quotient 2 as the next digit in the result. 
Result so far: 373512.195652
Subtract 276 from 300 to get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

On to step 15:
When dividing 240 by 138, we get 1 with a remainder of 102.
The next digit of our result is 1. 
Result so far: 373512.1956521
Deduct 138 from 240 and we're left with 102.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1020, and continue the process.

Step 16:
1020 divided by 138 is 7 with a remainder of 54.
Use 7 as the next digit of our solution. 
Result so far: 373512.19565217
If we subtract 966 from 1020, we get 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

The final outcome is 373512.19565217, with a leftover of 5.4e-08.