We look at the division of 54869709 by 138 
We're looking to find how many times 138 goes into 54869709.

Moving on to step 1:
When dividing 5 by 138, we get 0 with a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 5 leaves us with 5.
Take the next digit (4) from the dividend and append it to 5, then repeat: 54 / 138

On to step 2:
54 divided by 138 is 0 with a remainder of 54.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 54 to get 54.
Fetch the next digit (8) from the dividend, attach it to 54 and continue: 548 / 138

Step 3:
The number 138 fits into 548 3 times, leaving a remainder of 134.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
If we take 414 away from 548, we end up with 134.
Bring next digit (6) of the dividend behind the 134 and repeat the process: 1346 / 138

Going ahead to step 4:
If we divide 1346 by 138, we get 9 and a remainder of 104.
Use 9 as the next digit of our solution. 
Result so far: 39.0
Subtracting 1242 from 1346 leaves us with 104.
Append the next digit (9) from the dividend to 104 and continue with: 1049 / 138

Step 5:
If we divide 1049 by 138, we get 7 and a remainder of 83.
The next digit of our result is 7. 
Result so far: 397.0
Subtract 966 from 1049 to get 83.
Append the next digit (7) from the dividend to 83 and continue with: 837 / 138

Going ahead to step 6:
When dividing 837 by 138, we get 6 with a remainder of 9.
Record the quotient 6 as the next digit in the result. 
Result so far: 3976.0
If we take 828 away from 837, we end up with 9.
Include the next digit (0) from the dividend after 9, then repeat: 90 / 138

Let's proceed to step 7:
138 can be fit into 90 0 times, resulting in a remainder of 90.
Record the quotient 0 as the next digit in the result. 
Result so far: 39760.0
Subtract 0 from 90 to get 90.
Bring next digit (9) of the dividend behind the 90 and repeat the process: 909 / 138

Moving on to step 8:
138 can be fit into 909 6 times, resulting in a remainder of 81.
The next digit of our result is 6. 
Result so far: 397606.0
If we subtract 828 from 909, we get 81.
Since there are no more digits in the dividend, we add a zero to the remainder making it 810, and continue the process.

Going ahead to step 9:
The number 138 fits into 810 5 times, leaving a remainder of 120.
The next digit of our result is 5. 
Result so far: 397606.5
Deduct 690 from 810 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.

On to step 10:
The number 138 fits into 1200 8 times, leaving a remainder of 96.
Use 8 as the next digit of our solution. 
Result so far: 397606.58
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.

Going ahead to step 11:
138 can be fit into 960 6 times, resulting in a remainder of 132.
Use 6 as the next digit of our solution. 
Result so far: 397606.586
Subtracting 828 from 960 leaves us 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.

Step 12:
The number 138 fits into 1320 9 times, leaving a remainder of 78.
Write down 9 as next digit of the result. 
Result so far: 397606.5869
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.

Let's proceed to step 13:
The number 138 fits into 780 5 times, leaving a remainder of 90.
The number 5 becomes the next digit in our result. 
Result so far: 397606.58695
The remainder is 90 after subtracting 690 from 780.
Since there are no more digits in the dividend, we add a zero to the remainder making it 900, and continue the process.

Moving on to step 14:
138 can be fit into 900 6 times, resulting in a remainder of 72.
The next digit of our result is 6. 
Result so far: 397606.586956
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.

Going ahead to step 15:
If we divide 720 by 138, we get 5 and a remainder of 30.
The next digit of our result is 5. 
Result so far: 397606.5869565
Deduct 690 from 720 and we're left 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.

Going ahead to step 16:
138 goes into 300 2 times with a remainder of 24.
The number 2 becomes the next digit in our result. 
Result so far: 397606.58695652
Deduct 276 from 300 and we're left with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

In conclusion, the division gives 397606.58695652 with a balance of 2.4e-08.