138544 ÷ 24 
We want to divide 138544 by 24.

Moving on to step 1:
When dividing 1 by 24, we get 0 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.
Fetch the next digit (3) from the dividend, attach it to 1 and continue: 13 / 24

Advancing to step 2:
24 goes into 13 0 times with a remainder of 13.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 13 and we're left with 13.
Append the next digit (8) from the dividend to 13 and continue with: 138 / 24

On to step 3:
138 divided by 24 is 5 with a remainder of 18.
Put 5 as the next digit of the answer. 
Result so far: 5.0
Deduct 120 from 138 and we're left with 18.
Bring next digit (5) of the dividend behind the 18 and repeat the process: 185 / 24

On to step 4:
If we divide 185 by 24, we get 7 and a remainder of 17.
Write down 7 as next digit of the result. 
Result so far: 57.0
If we take 168 away from 185, we end up with 17.
Append the next digit (4) from the dividend to 17 and continue with: 174 / 24

On to step 5:
If we divide 174 by 24, we get 7 and a remainder of 6.
Record the quotient 7 as the next digit in the result. 
Result so far: 577.0
If we subtract 168 from 174, we get 6.
Include the next digit (4) from the dividend after 6, then repeat: 64 / 24

Advancing to step 6:
24 can be fit into 64 2 times, resulting in a remainder of 16.
Write down 2 as next digit of the result. 
Result so far: 5772.0
If we take 48 away from 64, we end up with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Going ahead to step 7:
When dividing 160 by 24, we get 6 with a remainder of 16.
The number 6 becomes the next digit in our result. 
Result so far: 5772.6
If we subtract 144 from 160, we get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Going ahead to step 8:
24 can be fit into 160 6 times, resulting in a remainder of 16.
Write down 6 as next digit of the result. 
Result so far: 5772.66
Deduct 144 from 160 and we're left with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

The quotient of the division is 5772.66, and the remainder is 0.016.