We look at the division of 138701 by 45 
Let's see how many times 45 fits into 138701.

Let's proceed to step 1:
45 goes into 1 0 times with a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Take the next digit (3) from the dividend and append it to 1, then repeat: 13 / 45

Let's proceed to step 2:
45 goes into 13 0 times with a remainder of 13.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 13 leaves us with 13.
Bring next digit (8) of the dividend behind the 13 and repeat the process: 138 / 45

Going ahead to step 3:
138 divided by 45 is 3 with a remainder of 3.
Write down 3 as next digit of the result. 
Result so far: 3.0
Subtract 135 from 138 to get 3.
Grab the next digit (7) from the dividend, add it to 3, then carry on: 37 / 45

Moving on to step 4:
If we divide 37 by 45, we get 0 and a remainder of 37.
The next digit of our result is 0. 
Result so far: 30.0
Deduct 0 from 37 and we're left with 37.
Bring next digit (0) of the dividend behind the 37 and repeat the process: 370 / 45

Advancing to step 5:
45 goes into 370 8 times with a remainder of 10.
The next digit of our result is 8. 
Result so far: 308.0
Subtracting 360 from 370 leaves us with 10.
Bring next digit (1) of the dividend behind the 10 and repeat the process: 101 / 45

Step 6:
When dividing 101 by 45, we get 2 with a remainder of 11.
Use 2 as the next digit of our solution. 
Result so far: 3082.0
If we subtract 90 from 101, we get 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Going ahead to step 7:
45 goes into 110 2 times with a remainder of 20.
Record the quotient 2 as the next digit in the result. 
Result so far: 3082.2
If we take 90 away from 110, 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.

Let's proceed to step 8:
When dividing 200 by 45, we get 4 with a remainder of 20.
Record the quotient 4 as the next digit in the result. 
Result so far: 3082.24
Deduct 180 from 200 and we're left 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.

Let's proceed to step 9:
When dividing 200 by 45, we get 4 with a remainder of 20.
Use 4 as the next digit of our solution. 
Result so far: 3082.244
The remainder is 20 after subtracting 180 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

The final result is 3082.244 with a remainder of 0.002.