We're dividing 138096 by 54 
Our goal is to divide 138096 by 54.

Going ahead to step 1:
54 goes into 1 0 times with a remainder of 1.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Fetch the next digit (3) from the dividend, attach it to 1 and continue: 13 / 54

Going ahead to step 2:
13 divided by 54 is 0 with a remainder of 13.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 13 and we're left with 13.
Bring next digit (8) of the dividend behind the 13 and repeat the process: 138 / 54

Moving on to step 3:
138 divided by 54 is 2 with a remainder of 30.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
If we subtract 108 from 138, we get 30.
Include the next digit (0) from the dividend after 30, then repeat: 300 / 54

Moving on to step 4:
54 can be fit into 300 5 times, resulting in a remainder of 30.
The number 5 becomes the next digit in our result. 
Result so far: 25.0
The remainder is 30 after subtracting 270 from 300.
Append the next digit (9) from the dividend to 30 and continue with: 309 / 54

Step 5:
54 goes into 309 5 times with a remainder of 39.
Use 5 as the next digit of our solution. 
Result so far: 255.0
Deduct 270 from 309 and we're left with 39.
Take the next digit (6) from the dividend and append it to 39, then repeat: 396 / 54

Advancing to step 6:
54 goes into 396 7 times with a remainder of 18.
The next digit of our result is 7. 
Result so far: 2557.0
The remainder is 18 after subtracting 378 from 396.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Let's proceed to step 7:
54 goes into 180 3 times with a remainder of 18.
Write down 3 as next digit of the result. 
Result so far: 2557.3
If we subtract 162 from 180, we get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Moving on to step 8:
54 goes into 180 3 times with a remainder of 18.
Use 3 as the next digit of our solution. 
Result so far: 2557.33
If we take 162 away from 180, we end up 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.

The final result is 2557.33 with a remainder of 0.018.