We look at the division of 97907220 by 138 
Our goal is to divide 97907220 by 138.

Going ahead to step 1:
When dividing 9 by 138, we get 0 with a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Take the next digit (7) from the dividend and append it to 9, then repeat: 97 / 138

Let's proceed to step 2:
When dividing 97 by 138, we get 0 with a remainder of 97.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 97, we end up with 97.
Grab the next digit (9) from the dividend, add it to 97, then carry on: 979 / 138

Moving on to step 3:
138 goes into 979 7 times with a remainder of 13.
Use 7 as the next digit of our solution. 
Result so far: 7.0
If we take 966 away from 979, we end up with 13.
Take the next digit (0) from the dividend and append it to 13, then repeat: 130 / 138

Going ahead to step 4:
When dividing 130 by 138, we get 0 with a remainder of 130.
Use 0 as the next digit of our solution. 
Result so far: 70.0
If we take 0 away from 130, we end up with 130.
Append the next digit (7) from the dividend to 130 and continue with: 1307 / 138

Moving on to step 5:
When dividing 1307 by 138, we get 9 with a remainder of 65.
Record the quotient 9 as the next digit in the result. 
Result so far: 709.0
Subtracting 1242 from 1307 leaves us with 65.
Take the next digit (2) from the dividend and append it to 65, then repeat: 652 / 138

Moving on to step 6:
The number 138 fits into 652 4 times, leaving a remainder of 100.
Record the quotient 4 as the next digit in the result. 
Result so far: 7094.0
Subtracting 552 from 652 leaves us with 100.
Include the next digit (2) from the dividend after 100, then repeat: 1002 / 138

Step 7:
The number 138 fits into 1002 7 times, leaving a remainder of 36.
Use 7 as the next digit of our solution. 
Result so far: 70947.0
The remainder is 36 after subtracting 966 from 1002.
Take the next digit (0) from the dividend and append it to 36, then repeat: 360 / 138

On to step 8:
138 goes into 360 2 times with a remainder of 84.
The number 2 becomes the next digit in our result. 
Result so far: 709472.0
The remainder is 84 after subtracting 276 from 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 840, and continue the process.

Moving on to step 9:
The number 138 fits into 840 6 times, leaving a remainder of 12.
The number 6 becomes the next digit in our result. 
Result so far: 709472.6
Deduct 828 from 840 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.

Going ahead to step 10:
If we divide 120 by 138, we get 0 and a remainder of 120.
Use 0 as the next digit of our solution. 
Result so far: 709472.6
Deduct 0 from 120 and we're left with 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Moving on to step 11:
138 can be fit into 1200 8 times, resulting in a remainder of 96.
The next digit of our result is 8. 
Result so far: 709472.608
The remainder is 96 after subtracting 1104 from 1200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 960, and continue the process.

On to step 12:
960 divided by 138 is 6 with a remainder of 132.
Record the quotient 6 as the next digit in the result. 
Result so far: 709472.6086
The remainder is 132 after subtracting 828 from 960.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1320, and continue the process.

On to step 13:
When dividing 1320 by 138, we get 9 with a remainder of 78.
The number 9 becomes the next digit in our result. 
Result so far: 709472.60869
The remainder is 78 after subtracting 1242 from 1320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 780, and continue the process.

Going ahead to step 14:
138 goes into 780 5 times with a remainder of 90.
The next digit of our result is 5. 
Result so far: 709472.608695
Subtracting 690 from 780 leaves us with 90.
Since there are no more digits in the dividend, we add a zero to the remainder making it 900, and continue the process.

Advancing to step 15:
When dividing 900 by 138, we get 6 with a remainder of 72.
Record the quotient 6 as the next digit in the result. 
Result so far: 709472.6086956
Subtracting 828 from 900 leaves us with 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

Let's proceed to step 16:
138 goes into 720 5 times with a remainder of 30.
Put 5 as the next digit of the answer. 
Result so far: 709472.60869565
Subtracting 690 from 720 leaves us with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

The final outcome is 709472.60869565, with a leftover of 3e-08.