We're dividing 138158 by 96 
We want to figure out the number of times 138158 can be divided by 96.

Step 1:
The number 96 fits into 1 0 times, leaving a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Include the next digit (3) from the dividend after 1, then repeat: 13 / 96

Going ahead to step 2:
96 goes into 13 0 times with a remainder of 13.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 13 leaves us with 13.
Include the next digit (8) from the dividend after 13, then repeat: 138 / 96

On to step 3:
96 can be fit into 138 1 times, resulting in a remainder of 42.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtracting 96 from 138 leaves us with 42.
Bring next digit (1) of the dividend behind the 42 and repeat the process: 421 / 96

Step 4:
96 goes into 421 4 times with a remainder of 37.
Record the quotient 4 as the next digit in the result. 
Result so far: 14.0
If we take 384 away from 421, we end up with 37.
Append the next digit (5) from the dividend to 37 and continue with: 375 / 96

Let's proceed to step 5:
If we divide 375 by 96, we get 3 and a remainder of 87.
Put 3 as the next digit of the answer. 
Result so far: 143.0
If we take 288 away from 375, we end up with 87.
Fetch the next digit (8) from the dividend, attach it to 87 and continue: 878 / 96

On to step 6:
878 divided by 96 is 9 with a remainder of 14.
Put 9 as the next digit of the answer. 
Result so far: 1439.0
If we take 864 away from 878, we end up with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Moving on to step 7:
The number 96 fits into 140 1 times, leaving a remainder of 44.
Write down 1 as next digit of the result. 
Result so far: 1439.1
If we subtract 96 from 140, we get 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Advancing to step 8:
440 divided by 96 is 4 with a remainder of 56.
Write down 4 as next digit of the result. 
Result so far: 1439.14
If we subtract 384 from 440, we get 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Moving on to step 9:
96 goes into 560 5 times with a remainder of 80.
Record the quotient 5 as the next digit in the result. 
Result so far: 1439.145
Subtract 480 from 560 to get 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Let's proceed to step 10:
When dividing 800 by 96, we get 8 with a remainder of 32.
The number 8 becomes the next digit in our result. 
Result so far: 1439.1458
Subtracting 768 from 800 leaves us with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Let's proceed to step 11:
96 goes into 320 3 times with a remainder of 32.
Put 3 as the next digit of the answer. 
Result so far: 1439.14583
The remainder is 32 after subtracting 288 from 320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Moving on to step 12:
320 divided by 96 is 3 with a remainder of 32.
The next digit of our result is 3. 
Result so far: 1439.145833
Subtract 288 from 320 to get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

In conclusion, the division gives 1439.145833 with a balance of 3.2e-06.