We're dividing 32545687 by 138 
We want to figure out the number of times 32545687 can be divided by 138.

On to step 1:
When dividing 3 by 138, we get 0 with a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Append the next digit (2) from the dividend to 3 and continue with: 32 / 138

Advancing to step 2:
32 divided by 138 is 0 with a remainder of 32.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 32, we get 32.
Fetch the next digit (5) from the dividend, attach it to 32 and continue: 325 / 138

Advancing to step 3:
325 divided by 138 is 2 with a remainder of 49.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
If we subtract 276 from 325, we get 49.
Bring next digit (4) of the dividend behind the 49 and repeat the process: 494 / 138

Let's proceed to step 4:
The number 138 fits into 494 3 times, leaving a remainder of 80.
Put 3 as the next digit of the answer. 
Result so far: 23.0
Deduct 414 from 494 and we're left with 80.
Append the next digit (5) from the dividend to 80 and continue with: 805 / 138

Advancing to step 5:
When dividing 805 by 138, we get 5 with a remainder of 115.
Write down 5 as next digit of the result. 
Result so far: 235.0
Deduct 690 from 805 and we're left with 115.
Take the next digit (6) from the dividend and append it to 115, then repeat: 1156 / 138

Going ahead to step 6:
The number 138 fits into 1156 8 times, leaving a remainder of 52.
The number 8 becomes the next digit in our result. 
Result so far: 2358.0
The remainder is 52 after subtracting 1104 from 1156.
Append the next digit (8) from the dividend to 52 and continue with: 528 / 138

Moving on to step 7:
528 divided by 138 is 3 with a remainder of 114.
The number 3 becomes the next digit in our result. 
Result so far: 23583.0
If we take 414 away from 528, we end up with 114.
Include the next digit (7) from the dividend after 114, then repeat: 1147 / 138

Moving on to step 8:
The number 138 fits into 1147 8 times, leaving a remainder of 43.
The next digit of our result is 8. 
Result so far: 235838.0
If we subtract 1104 from 1147, we get 43.
Since there are no more digits in the dividend, we add a zero to the remainder making it 430, and continue the process.

Advancing to step 9:
When dividing 430 by 138, we get 3 with a remainder of 16.
Record the quotient 3 as the next digit in the result. 
Result so far: 235838.3
Deduct 414 from 430 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.

Step 10:
138 goes into 160 1 times with a remainder of 22.
Use 1 as the next digit of our solution. 
Result so far: 235838.31
Subtract 138 from 160 to get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

On to step 11:
138 goes into 220 1 times with a remainder of 82.
The number 1 becomes the next digit in our result. 
Result so far: 235838.311
Subtract 138 from 220 to get 82.
Since there are no more digits in the dividend, we add a zero to the remainder making it 820, and continue the process.

The final outcome is 235838.311, with a leftover of 0.0082.