We look at the division of 61357446 by 138 
Our goal is to divide 61357446 by 138.

Moving on to step 1:
The number 138 fits into 6 0 times, leaving a remainder of 6.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 6 and we're left with 6.
Bring next digit (1) of the dividend behind the 6 and repeat the process: 61 / 138

Advancing to step 2:
The number 138 fits into 61 0 times, leaving a remainder of 61.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 61 to get 61.
Take the next digit (3) from the dividend and append it to 61, then repeat: 613 / 138

Step 3:
138 can be fit into 613 4 times, resulting in a remainder of 61.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
Subtracting 552 from 613 leaves us with 61.
Include the next digit (5) from the dividend after 61, then repeat: 615 / 138

Let's proceed to step 4:
138 can be fit into 615 4 times, resulting in a remainder of 63.
Put 4 as the next digit of the answer. 
Result so far: 44.0
If we take 552 away from 615, we end up with 63.
Append the next digit (7) from the dividend to 63 and continue with: 637 / 138

On to step 5:
The number 138 fits into 637 4 times, leaving a remainder of 85.
Use 4 as the next digit of our solution. 
Result so far: 444.0
The remainder is 85 after subtracting 552 from 637.
Take the next digit (4) from the dividend and append it to 85, then repeat: 854 / 138

Advancing to step 6:
854 divided by 138 is 6 with a remainder of 26.
Write down 6 as next digit of the result. 
Result so far: 4446.0
If we take 828 away from 854, we end up with 26.
Bring next digit (4) of the dividend behind the 26 and repeat the process: 264 / 138

Step 7:
138 can be fit into 264 1 times, resulting in a remainder of 126.
The number 1 becomes the next digit in our result. 
Result so far: 44461.0
If we subtract 138 from 264, we get 126.
Bring next digit (6) of the dividend behind the 126 and repeat the process: 1266 / 138

Going ahead to step 8:
If we divide 1266 by 138, we get 9 and a remainder of 24.
Record the quotient 9 as the next digit in the result. 
Result so far: 444619.0
If we take 1242 away from 1266, we end up 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.

Moving on to step 9:
When dividing 240 by 138, we get 1 with a remainder of 102.
Record the quotient 1 as the next digit in the result. 
Result so far: 444619.1
If we take 138 away from 240, we end up with 102.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1020, and continue the process.

Let's proceed to step 10:
138 can be fit into 1020 7 times, resulting in a remainder of 54.
Put 7 as the next digit of the answer. 
Result so far: 444619.17
Subtract 966 from 1020 to get 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Going ahead to step 11:
540 divided by 138 is 3 with a remainder of 126.
Put 3 as the next digit of the answer. 
Result so far: 444619.173
If we take 414 away from 540, we end up with 126.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1260, and continue the process.

On to step 12:
138 can be fit into 1260 9 times, resulting in a remainder of 18.
The next digit of our result is 9. 
Result so far: 444619.1739
If we take 1242 away from 1260, we end up with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Moving on to step 13:
180 divided by 138 is 1 with a remainder of 42.
Put 1 as the next digit of the answer. 
Result so far: 444619.17391
The remainder is 42 after subtracting 138 from 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Moving on to step 14:
If we divide 420 by 138, we get 3 and a remainder of 6.
The number 3 becomes the next digit in our result. 
Result so far: 444619.173913
Deduct 414 from 420 and we're left with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

On to step 15:
138 goes into 60 0 times with a remainder of 60.
Use 0 as the next digit of our solution. 
Result so far: 444619.173913
Deduct 0 from 60 and we're left with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Let's proceed to step 16:
If we divide 600 by 138, we get 4 and a remainder of 48.
Use 4 as the next digit of our solution. 
Result so far: 444619.17391304
Deduct 552 from 600 and we're left with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

The final result is 444619.17391304 with a remainder of 4.8e-08.