138788 divided by 96 
We're looking to find how many times 96 goes into 138788.

Let's proceed to step 1:
The number 96 fits into 1 0 times, leaving a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Include the next digit (3) from the dividend after 1, then repeat: 13 / 96

Moving on to step 2:
When dividing 13 by 96, we get 0 with a remainder of 13.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 13 leaves us with 13.
Fetch the next digit (8) from the dividend, attach it to 13 and continue: 138 / 96

Going ahead to step 3:
When dividing 138 by 96, we get 1 with a remainder of 42.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Subtracting 96 from 138 leaves us with 42.
Include the next digit (7) from the dividend after 42, then repeat: 427 / 96

Advancing to step 4:
96 goes into 427 4 times with a remainder of 43.
Use 4 as the next digit of our solution. 
Result so far: 14.0
If we take 384 away from 427, we end up with 43.
Take the next digit (8) from the dividend and append it to 43, then repeat: 438 / 96

Moving on to step 5:
438 divided by 96 is 4 with a remainder of 54.
The number 4 becomes the next digit in our result. 
Result so far: 144.0
Subtract 384 from 438 to get 54.
Include the next digit (8) from the dividend after 54, then repeat: 548 / 96

Let's proceed to step 6:
The number 96 fits into 548 5 times, leaving a remainder of 68.
Put 5 as the next digit of the answer. 
Result so far: 1445.0
The remainder is 68 after subtracting 480 from 548.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

Going ahead to step 7:
96 can be fit into 680 7 times, resulting in a remainder of 8.
Put 7 as the next digit of the answer. 
Result so far: 1445.7
If we subtract 672 from 680, we get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Going ahead to step 8:
96 goes into 80 0 times with a remainder of 80.
Use 0 as the next digit of our solution. 
Result so far: 1445.7
Subtracting 0 from 80 leaves us with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Step 9:
800 divided by 96 is 8 with a remainder of 32.
The next digit of our result is 8. 
Result so far: 1445.708
Deduct 768 from 800 and we're left 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 10:
When dividing 320 by 96, we get 3 with a remainder of 32.
Use 3 as the next digit of our solution. 
Result so far: 1445.7083
If we take 288 away from 320, we end up 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.

On to step 11:
When dividing 320 by 96, we get 3 with a remainder of 32.
Put 3 as the next digit of the answer. 
Result so far: 1445.70833
Deduct 288 from 320 and we're left 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.

In conclusion, the division gives 1445.70833 with a balance of 3.2e-05.