32147591 divided by 138 
Our goal is to divide 32147591 by 138.

Step 1:
3 divided by 138 is 0 with a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Include the next digit (2) from the dividend after 3, then repeat: 32 / 138

On to step 2:
The number 138 fits into 32 0 times, leaving a remainder of 32.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 32, we end up with 32.
Take the next digit (1) from the dividend and append it to 32, then repeat: 321 / 138

Step 3:
321 divided by 138 is 2 with a remainder of 45.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
The remainder is 45 after subtracting 276 from 321.
Grab the next digit (4) from the dividend, add it to 45, then carry on: 454 / 138

Let's proceed to step 4:
454 divided by 138 is 3 with a remainder of 40.
Put 3 as the next digit of the answer. 
Result so far: 23.0
If we take 414 away from 454, we end up with 40.
Fetch the next digit (7) from the dividend, attach it to 40 and continue: 407 / 138

Advancing to step 5:
If we divide 407 by 138, we get 2 and a remainder of 131.
Record the quotient 2 as the next digit in the result. 
Result so far: 232.0
Subtract 276 from 407 to get 131.
Include the next digit (5) from the dividend after 131, then repeat: 1315 / 138

On to step 6:
138 goes into 1315 9 times with a remainder of 73.
Write down 9 as next digit of the result. 
Result so far: 2329.0
If we take 1242 away from 1315, we end up with 73.
Fetch the next digit (9) from the dividend, attach it to 73 and continue: 739 / 138

Let's proceed to step 7:
When dividing 739 by 138, we get 5 with a remainder of 49.
Record the quotient 5 as the next digit in the result. 
Result so far: 23295.0
If we subtract 690 from 739, we get 49.
Include the next digit (1) from the dividend after 49, then repeat: 491 / 138

Let's proceed to step 8:
The number 138 fits into 491 3 times, leaving a remainder of 77.
Record the quotient 3 as the next digit in the result. 
Result so far: 232953.0
The remainder is 77 after subtracting 414 from 491.
Since there are no more digits in the dividend, we add a zero to the remainder making it 770, and continue the process.

Advancing to step 9:
When dividing 770 by 138, we get 5 with a remainder of 80.
The number 5 becomes the next digit in our result. 
Result so far: 232953.5
If we take 690 away from 770, we end up with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

On to step 10:
If we divide 800 by 138, we get 5 and a remainder of 110.
Record the quotient 5 as the next digit in the result. 
Result so far: 232953.55
The remainder is 110 after subtracting 690 from 800.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1100, and continue the process.

The quotient of the division is 232953.55, and the remainder is 0.11.