We look at the division of 67274541 by 138 
We're looking to find how many times 138 goes into 67274541.

Let's proceed to step 1:
The number 138 fits into 6 0 times, leaving a remainder of 6.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 6 to get 6.
Grab the next digit (7) from the dividend, add it to 6, then carry on: 67 / 138

Moving on to step 2:
If we divide 67 by 138, we get 0 and a remainder of 67.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 67, we get 67.
Bring next digit (2) of the dividend behind the 67 and repeat the process: 672 / 138

Going ahead to step 3:
If we divide 672 by 138, we get 4 and a remainder of 120.
Write down 4 as next digit of the result. 
Result so far: 4.0
The remainder is 120 after subtracting 552 from 672.
Fetch the next digit (7) from the dividend, attach it to 120 and continue: 1207 / 138

Going ahead to step 4:
1207 divided by 138 is 8 with a remainder of 103.
Record the quotient 8 as the next digit in the result. 
Result so far: 48.0
Deduct 1104 from 1207 and we're left with 103.
Grab the next digit (4) from the dividend, add it to 103, then carry on: 1034 / 138

Let's proceed to step 5:
138 can be fit into 1034 7 times, resulting in a remainder of 68.
Record the quotient 7 as the next digit in the result. 
Result so far: 487.0
Deduct 966 from 1034 and we're left with 68.
Append the next digit (5) from the dividend to 68 and continue with: 685 / 138

Step 6:
685 divided by 138 is 4 with a remainder of 133.
Put 4 as the next digit of the answer. 
Result so far: 4874.0
The remainder is 133 after subtracting 552 from 685.
Append the next digit (4) from the dividend to 133 and continue with: 1334 / 138

Step 7:
138 goes into 1334 9 times with a remainder of 92.
The number 9 becomes the next digit in our result. 
Result so far: 48749.0
Subtracting 1242 from 1334 leaves us with 92.
Append the next digit (1) from the dividend to 92 and continue with: 921 / 138

Advancing to step 8:
138 can be fit into 921 6 times, resulting in a remainder of 93.
The next digit of our result is 6. 
Result so far: 487496.0
Subtracting 828 from 921 leaves us with 93.
Since there are no more digits in the dividend, we add a zero to the remainder making it 930, and continue the process.

Going ahead to step 9:
If we divide 930 by 138, we get 6 and a remainder of 102.
Put 6 as the next digit of the answer. 
Result so far: 487496.6
Subtracting 828 from 930 leaves us with 102.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1020, and continue the process.

Let's proceed to step 10:
If we divide 1020 by 138, we get 7 and a remainder of 54.
Put 7 as the next digit of the answer. 
Result so far: 487496.67
The remainder is 54 after subtracting 966 from 1020.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Step 11:
The number 138 fits into 540 3 times, leaving a remainder of 126.
Put 3 as the next digit of the answer. 
Result so far: 487496.673
If we subtract 414 from 540, we get 126.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1260, and continue the process.

Going ahead to step 12:
1260 divided by 138 is 9 with a remainder of 18.
The number 9 becomes the next digit in our result. 
Result so far: 487496.6739
Deduct 1242 from 1260 and we're left with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

On to step 13:
When dividing 180 by 138, we get 1 with a remainder of 42.
The next digit of our result is 1. 
Result so far: 487496.67391
Deduct 138 from 180 and we're left with 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Going ahead to step 14:
138 goes into 420 3 times with a remainder of 6.
Use 3 as the next digit of our solution. 
Result so far: 487496.673913
Subtract 414 from 420 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.

Step 15:
138 goes into 60 0 times with a remainder of 60.
The number 0 becomes the next digit in our result. 
Result so far: 487496.673913
The remainder is 60 after subtracting 0 from 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Advancing to step 16:
When dividing 600 by 138, we get 4 with a remainder of 48.
Record the quotient 4 as the next digit in the result. 
Result so far: 487496.67391304
If we subtract 552 from 600, we get 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

The final result is 487496.67391304 with a remainder of 4.8e-08.