We look at the division of 138999 by 48 
Let's see how many times 48 fits into 138999.

Moving on to step 1:
The number 48 fits into 1 0 times, leaving a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Fetch the next digit (3) from the dividend, attach it to 1 and continue: 13 / 48

Step 2:
When dividing 13 by 48, we get 0 with a remainder of 13.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 13, we end up with 13.
Grab the next digit (8) from the dividend, add it to 13, then carry on: 138 / 48

Going ahead to step 3:
When dividing 138 by 48, we get 2 with a remainder of 42.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Subtracting 96 from 138 leaves us with 42.
Grab the next digit (9) from the dividend, add it to 42, then carry on: 429 / 48

Step 4:
429 divided by 48 is 8 with a remainder of 45.
Use 8 as the next digit of our solution. 
Result so far: 28.0
Subtracting 384 from 429 leaves us with 45.
Grab the next digit (9) from the dividend, add it to 45, then carry on: 459 / 48

Going ahead to step 5:
48 goes into 459 9 times with a remainder of 27.
The next digit of our result is 9. 
Result so far: 289.0
Deduct 432 from 459 and we're left with 27.
Include the next digit (9) from the dividend after 27, then repeat: 279 / 48

Going ahead to step 6:
If we divide 279 by 48, we get 5 and a remainder of 39.
The number 5 becomes the next digit in our result. 
Result so far: 2895.0
The remainder is 39 after subtracting 240 from 279.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

Going ahead to step 7:
The number 48 fits into 390 8 times, leaving a remainder of 6.
Record the quotient 8 as the next digit in the result. 
Result so far: 2895.8
If we subtract 384 from 390, we get 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

On to step 8:
The number 48 fits into 60 1 times, leaving a remainder of 12.
Use 1 as the next digit of our solution. 
Result so far: 2895.81
If we subtract 48 from 60, we get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Moving on to step 9:
48 goes into 120 2 times with a remainder of 24.
Put 2 as the next digit of the answer. 
Result so far: 2895.812
Subtract 96 from 120 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 10:
When dividing 240 by 48, we get 5 with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 2895.8125
If we subtract 240 from 240, we get 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 11:
When dividing 0 by 48, we get 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 2895.8125
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.

Advancing to step 12:
48 goes into 0 0 times with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 2895.8125
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.

Our division results in 2895.8125 with a remaining 0.0.