Let's divide 138676 by 5
We want to divide 138676 by 5.

Step 1:
The number 5 fits into 1 0 times, leaving a remainder of 1.
Use 0 as the next digit of our solution. 
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 / 5

Moving on to step 2:
13 divided by 5 is 2 with a remainder of 3.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Subtract 10 from 13 to get 3.
Bring next digit (8) of the dividend behind the 3 and repeat the process: 38 / 5

Step 3:
If we divide 38 by 5, we get 7 and a remainder of 3.
Use 7 as the next digit of our solution. 
Result so far: 27.0
Subtracting 35 from 38 leaves us with 3.
Grab the next digit (6) from the dividend, add it to 3, then carry on: 36 / 5

Moving on to step 4:
When dividing 36 by 5, we get 7 with a remainder of 1.
The number 7 becomes the next digit in our result. 
Result so far: 277.0
Deduct 35 from 36 and we're left with 1.
Grab the next digit (7) from the dividend, add it to 1, then carry on: 17 / 5

Moving on to step 5:
If we divide 17 by 5, we get 3 and a remainder of 2.
Use 3 as the next digit of our solution. 
Result so far: 2773.0
Subtract 15 from 17 to get 2.
Append the next digit (6) from the dividend to 2 and continue with: 26 / 5

Advancing to step 6:
5 can be fit into 26 5 times, resulting in a remainder of 1.
The next digit of our result is 5. 
Result so far: 27735.0
If we take 25 away from 26, we end up with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Let's proceed to step 7:
The number 5 fits into 10 2 times, leaving a remainder of 0.
Put 2 as the next digit of the answer. 
Result so far: 27735.2
If we take 10 away from 10, 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.

Going ahead to step 8:
0 divided by 5 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 27735.2
Subtract 0 from 0 to 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.

Let's proceed to step 9:
0 divided by 5 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 27735.2
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.

After the division, we end up with 27735.2 and a remainder of 0.0.