We divide 138998 by 28
Let's see how many times 28 fits into 138998.

On to step 1:
1 divided by 28 is 0 with a remainder of 1.
Write down 0 as next digit of the result. 
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 / 28

Advancing to step 2:
When dividing 13 by 28, we get 0 with a remainder of 13.
Write down 0 as next digit of the 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 / 28

Step 3:
28 goes into 138 4 times with a remainder of 26.
The next digit of our result is 4. 
Result so far: 4.0
If we take 112 away from 138, we end up with 26.
Take the next digit (9) from the dividend and append it to 26, then repeat: 269 / 28

Let's proceed to step 4:
28 goes into 269 9 times with a remainder of 17.
Put 9 as the next digit of the answer. 
Result so far: 49.0
If we subtract 252 from 269, we get 17.
Fetch the next digit (9) from the dividend, attach it to 17 and continue: 179 / 28

Advancing to step 5:
28 can be fit into 179 6 times, resulting in a remainder of 11.
The next digit of our result is 6. 
Result so far: 496.0
If we take 168 away from 179, we end up with 11.
Include the next digit (8) from the dividend after 11, then repeat: 118 / 28

Moving on to step 6:
28 can be fit into 118 4 times, resulting in a remainder of 6.
The next digit of our result is 4. 
Result so far: 4964.0
Subtract 112 from 118 to 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.

Moving on to step 7:
When dividing 60 by 28, we get 2 with a remainder of 4.
Use 2 as the next digit of our solution. 
Result so far: 4964.2
If we take 56 away from 60, we end up 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.

Advancing to step 8:
40 divided by 28 is 1 with a remainder of 12.
Use 1 as the next digit of our solution. 
Result so far: 4964.21
Deduct 28 from 40 and we're left with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

On to step 9:
The number 28 fits into 120 4 times, leaving a remainder of 8.
Put 4 as the next digit of the answer. 
Result so far: 4964.214
Subtracting 112 from 120 leaves us with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

On to step 10:
80 divided by 28 is 2 with a remainder of 24.
Put 2 as the next digit of the answer. 
Result so far: 4964.2142
Subtracting 56 from 80 leaves us with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Advancing to step 11:
If we divide 240 by 28, we get 8 and a remainder of 16.
Put 8 as the next digit of the answer. 
Result so far: 4964.21428
The remainder is 16 after subtracting 224 from 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Moving on to step 12:
28 goes into 160 5 times with a remainder of 20.
Record the quotient 5 as the next digit in the result. 
Result so far: 4964.214285
If we take 140 away from 160, we end up with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 13:
If we divide 200 by 28, we get 7 and a remainder of 4.
Put 7 as the next digit of the answer. 
Result so far: 4964.2142857
If we subtract 196 from 200, we get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Let's proceed to step 14:
40 divided by 28 is 1 with a remainder of 12.
Use 1 as the next digit of our solution. 
Result so far: 4964.21428571
Deduct 28 from 40 and we're left with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

After the division, we end up with 4964.21428571 and a remainder of 1.2e-08.