We look at the division of 61085394 by 138 
We want to figure out the number of times 61085394 can be divided by 138.

Advancing to step 1:
When dividing 6 by 138, we get 0 with a remainder of 6.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 6 leaves us with 6.
Append the next digit (1) from the dividend to 6 and continue with: 61 / 138

On to step 2:
61 divided by 138 is 0 with a remainder of 61.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 61 leaves us with 61.
Append the next digit (0) from the dividend to 61 and continue with: 610 / 138

Moving on to step 3:
138 can be fit into 610 4 times, resulting in a remainder of 58.
Record the quotient 4 as the next digit in the result. 
Result so far: 4.0
If we subtract 552 from 610, we get 58.
Fetch the next digit (8) from the dividend, attach it to 58 and continue: 588 / 138

Step 4:
138 goes into 588 4 times with a remainder of 36.
The next digit of our result is 4. 
Result so far: 44.0
If we subtract 552 from 588, we get 36.
Append the next digit (5) from the dividend to 36 and continue with: 365 / 138

On to step 5:
The number 138 fits into 365 2 times, leaving a remainder of 89.
Write down 2 as next digit of the result. 
Result so far: 442.0
If we take 276 away from 365, we end up with 89.
Take the next digit (3) from the dividend and append it to 89, then repeat: 893 / 138

Let's proceed to step 6:
When dividing 893 by 138, we get 6 with a remainder of 65.
Put 6 as the next digit of the answer. 
Result so far: 4426.0
If we subtract 828 from 893, we get 65.
Fetch the next digit (9) from the dividend, attach it to 65 and continue: 659 / 138

Moving on to step 7:
If we divide 659 by 138, we get 4 and a remainder of 107.
The next digit of our result is 4. 
Result so far: 44264.0
Subtracting 552 from 659 leaves us with 107.
Append the next digit (4) from the dividend to 107 and continue with: 1074 / 138

Step 8:
The number 138 fits into 1074 7 times, leaving a remainder of 108.
The next digit of our result is 7. 
Result so far: 442647.0
Deduct 966 from 1074 and we're left with 108.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1080, and continue the process.

Moving on to step 9:
The number 138 fits into 1080 7 times, leaving a remainder of 114.
The number 7 becomes the next digit in our result. 
Result so far: 442647.7
If we subtract 966 from 1080, we get 114.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1140, and continue the process.

Moving on to step 10:
138 can be fit into 1140 8 times, resulting in a remainder of 36.
Write down 8 as next digit of the result. 
Result so far: 442647.78
If we subtract 1104 from 1140, we get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

On to step 11:
360 divided by 138 is 2 with a remainder of 84.
Write down 2 as next digit of the result. 
Result so far: 442647.782
Subtracting 276 from 360 leaves us with 84.
Since there are no more digits in the dividend, we add a zero to the remainder making it 840, and continue the process.

Advancing to step 12:
The number 138 fits into 840 6 times, leaving a remainder of 12.
Use 6 as the next digit of our solution. 
Result so far: 442647.7826
Subtract 828 from 840 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.

Going ahead to step 13:
120 divided by 138 is 0 with a remainder of 120.
The number 0 becomes the next digit in our result. 
Result so far: 442647.7826
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 14:
1200 divided by 138 is 8 with a remainder of 96.
Record the quotient 8 as the next digit in the result. 
Result so far: 442647.782608
If we take 1104 away from 1200, we end up with 96.
Since there are no more digits in the dividend, we add a zero to the remainder making it 960, and continue the process.

Let's proceed to step 15:
If we divide 960 by 138, we get 6 and a remainder of 132.
The number 6 becomes the next digit in our result. 
Result so far: 442647.7826086
Deduct 828 from 960 and we're left with 132.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1320, and continue the process.

Moving on to step 16:
If we divide 1320 by 138, we get 9 and a remainder of 78.
The number 9 becomes the next digit in our result. 
Result so far: 442647.78260869
If we subtract 1242 from 1320, we get 78.
Since there are no more digits in the dividend, we add a zero to the remainder making it 780, and continue the process.

After the division, we end up with 442647.78260869 and a remainder of 7.8e-08.