Let's divide 43926860 by 138
We're looking to find how many times 138 goes into 43926860.

Moving on to step 1:
4 divided by 138 is 0 with a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Bring next digit (3) of the dividend behind the 4 and repeat the process: 43 / 138

Step 2:
43 divided by 138 is 0 with a remainder of 43.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 43, we get 43.
Include the next digit (9) from the dividend after 43, then repeat: 439 / 138

On to step 3:
The number 138 fits into 439 3 times, leaving a remainder of 25.
Write down 3 as next digit of the result. 
Result so far: 3.0
Deduct 414 from 439 and we're left with 25.
Append the next digit (2) from the dividend to 25 and continue with: 252 / 138

Going ahead to step 4:
When dividing 252 by 138, we get 1 with a remainder of 114.
Record the quotient 1 as the next digit in the result. 
Result so far: 31.0
Subtract 138 from 252 to get 114.
Grab the next digit (6) from the dividend, add it to 114, then carry on: 1146 / 138

Moving on to step 5:
When dividing 1146 by 138, we get 8 with a remainder of 42.
Record the quotient 8 as the next digit in the result. 
Result so far: 318.0
If we subtract 1104 from 1146, we get 42.
Bring next digit (8) of the dividend behind the 42 and repeat the process: 428 / 138

Advancing to step 6:
428 divided by 138 is 3 with a remainder of 14.
The next digit of our result is 3. 
Result so far: 3183.0
If we subtract 414 from 428, we get 14.
Take the next digit (6) from the dividend and append it to 14, then repeat: 146 / 138

Moving on to step 7:
138 goes into 146 1 times with a remainder of 8.
The number 1 becomes the next digit in our result. 
Result so far: 31831.0
Subtract 138 from 146 to get 8.
Fetch the next digit (0) from the dividend, attach it to 8 and continue: 80 / 138

Step 8:
80 divided by 138 is 0 with a remainder of 80.
Use 0 as the next digit of our solution. 
Result so far: 318310.0
Subtract 0 from 80 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.

On to step 9:
800 divided by 138 is 5 with a remainder of 110.
The next digit of our result is 5. 
Result so far: 318310.5
If we take 690 away from 800, we end up with 110.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1100, and continue the process.

On to step 10:
138 goes into 1100 7 times with a remainder of 134.
Use 7 as the next digit of our solution. 
Result so far: 318310.57
If we take 966 away from 1100, we end up with 134.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1340, and continue the process.

Advancing to step 11:
138 goes into 1340 9 times with a remainder of 98.
Put 9 as the next digit of the answer. 
Result so far: 318310.579
If we take 1242 away from 1340, we end up with 98.
Since there are no more digits in the dividend, we add a zero to the remainder making it 980, and continue the process.

Going ahead to step 12:
When dividing 980 by 138, we get 7 with a remainder of 14.
Use 7 as the next digit of our solution. 
Result so far: 318310.5797
Subtract 966 from 980 to get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

On to step 13:
140 divided by 138 is 1 with a remainder of 2.
Use 1 as the next digit of our solution. 
Result so far: 318310.57971
If we subtract 138 from 140, we get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Advancing to step 14:
When dividing 20 by 138, we get 0 with a remainder of 20.
Use 0 as the next digit of our solution. 
Result so far: 318310.57971
If we take 0 away from 20, we end up with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 15:
If we divide 200 by 138, we get 1 and a remainder of 62.
Write down 1 as next digit of the result. 
Result so far: 318310.5797101
Subtracting 138 from 200 leaves us with 62.
Since there are no more digits in the dividend, we add a zero to the remainder making it 620, and continue the process.

Step 16:
The number 138 fits into 620 4 times, leaving a remainder of 68.
Record the quotient 4 as the next digit in the result. 
Result so far: 318310.57971014
If we subtract 552 from 620, we get 68.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

After the division, we end up with 318310.57971014 and a remainder of 6.8e-08.