138736 ÷ 39 
Our goal is to divide 138736 by 39.

Step 1:
39 can be fit into 1 0 times, resulting in 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.
Append the next digit (3) from the dividend to 1 and continue with: 13 / 39

Step 2:
When dividing 13 by 39, we get 0 with a remainder of 13.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 13 leaves us with 13.
Take the next digit (8) from the dividend and append it to 13, then repeat: 138 / 39

Let's proceed to step 3:
39 can be fit into 138 3 times, resulting in a remainder of 21.
Put 3 as the next digit of the answer. 
Result so far: 3.0
If we take 117 away from 138, we end up with 21.
Bring next digit (7) of the dividend behind the 21 and repeat the process: 217 / 39

Let's proceed to step 4:
If we divide 217 by 39, we get 5 and a remainder of 22.
The next digit of our result is 5. 
Result so far: 35.0
The remainder is 22 after subtracting 195 from 217.
Bring next digit (3) of the dividend behind the 22 and repeat the process: 223 / 39

Moving on to step 5:
The number 39 fits into 223 5 times, leaving a remainder of 28.
Put 5 as the next digit of the answer. 
Result so far: 355.0
If we subtract 195 from 223, we get 28.
Bring next digit (6) of the dividend behind the 28 and repeat the process: 286 / 39

Let's proceed to step 6:
If we divide 286 by 39, we get 7 and a remainder of 13.
The next digit of our result is 7. 
Result so far: 3557.0
Subtract 273 from 286 to get 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Moving on to step 7:
39 can be fit into 130 3 times, resulting in a remainder of 13.
Put 3 as the next digit of the answer. 
Result so far: 3557.3
Deduct 117 from 130 and we're left with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Going ahead to step 8:
The number 39 fits into 130 3 times, leaving a remainder of 13.
Use 3 as the next digit of our solution. 
Result so far: 3557.33
Subtract 117 from 130 to get 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

In conclusion, the division gives 3557.33 with a balance of 0.013.