We look at the division of 138576 by 96 
Our goal is to divide 138576 by 96.

Let's proceed to step 1:
The number 96 fits into 1 0 times, leaving a remainder of 1.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Include the next digit (3) from the dividend after 1, then repeat: 13 / 96

Going ahead to step 2:
96 goes into 13 0 times with a remainder of 13.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 13, we get 13.
Grab the next digit (8) from the dividend, add it to 13, then carry on: 138 / 96

On to step 3:
If we divide 138 by 96, we get 1 and a remainder of 42.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Deduct 96 from 138 and we're left with 42.
Append the next digit (5) from the dividend to 42 and continue with: 425 / 96

Moving on to step 4:
If we divide 425 by 96, we get 4 and a remainder of 41.
The number 4 becomes the next digit in our result. 
Result so far: 14.0
Deduct 384 from 425 and we're left with 41.
Include the next digit (7) from the dividend after 41, then repeat: 417 / 96

Going ahead to step 5:
417 divided by 96 is 4 with a remainder of 33.
The number 4 becomes the next digit in our result. 
Result so far: 144.0
Deduct 384 from 417 and we're left with 33.
Grab the next digit (6) from the dividend, add it to 33, then carry on: 336 / 96

Advancing to step 6:
96 goes into 336 3 times with a remainder of 48.
The number 3 becomes the next digit in our result. 
Result so far: 1443.0
Deduct 288 from 336 and we're left with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Going ahead to step 7:
When dividing 480 by 96, we get 5 with a remainder of 0.
The next digit of our result is 5. 
Result so far: 1443.5
Deduct 480 from 480 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 8:
If we divide 0 by 96, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 1443.5
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 9:
0 divided by 96 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 1443.5
If we take 0 away from 0, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final result is 1443.5 with a remainder of 0.0.