138792 divided by 54 
We want to divide 138792 by 54.

Let's proceed to step 1:
When dividing 1 by 54, we get 0 with a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 1 leaves us with 1.
Grab the next digit (3) from the dividend, add it to 1, then carry on: 13 / 54

Step 2:
If we divide 13 by 54, we get 0 and a remainder of 13.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 13 to get 13.
Bring next digit (8) of the dividend behind the 13 and repeat the process: 138 / 54

Moving on to step 3:
54 can be fit into 138 2 times, resulting in a remainder of 30.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Deduct 108 from 138 and we're left with 30.
Take the next digit (7) from the dividend and append it to 30, then repeat: 307 / 54

Moving on to step 4:
The number 54 fits into 307 5 times, leaving a remainder of 37.
Write down 5 as next digit of the result. 
Result so far: 25.0
Subtract 270 from 307 to get 37.
Take the next digit (9) from the dividend and append it to 37, then repeat: 379 / 54

Let's proceed to step 5:
When dividing 379 by 54, we get 7 with a remainder of 1.
Write down 7 as next digit of the result. 
Result so far: 257.0
If we take 378 away from 379, we end up with 1.
Append the next digit (2) from the dividend to 1 and continue with: 12 / 54

Step 6:
When dividing 12 by 54, we get 0 with a remainder of 12.
The number 0 becomes the next digit in our result. 
Result so far: 2570.0
Subtract 0 from 12 to get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Step 7:
54 can be fit into 120 2 times, resulting in a remainder of 12.
The next digit of our result is 2. 
Result so far: 2570.2
If we subtract 108 from 120, we get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Moving on to step 8:
If we divide 120 by 54, we get 2 and a remainder of 12.
The number 2 becomes the next digit in our result. 
Result so far: 2570.22
Deduct 108 from 120 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.

The final outcome is 2570.22, with a leftover of 0.012.