We're dividing 73400497 by 138 
We want to figure out the number of times 73400497 can be divided by 138.

Advancing to step 1:
If we divide 7 by 138, we get 0 and a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 7 after subtracting 0 from 7.
Fetch the next digit (3) from the dividend, attach it to 7 and continue: 73 / 138

Let's proceed to step 2:
When dividing 73 by 138, we get 0 with a remainder of 73.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 73 leaves us with 73.
Append the next digit (4) from the dividend to 73 and continue with: 734 / 138

Step 3:
When dividing 734 by 138, we get 5 with a remainder of 44.
Use 5 as the next digit of our solution. 
Result so far: 5.0
The remainder is 44 after subtracting 690 from 734.
Grab the next digit (0) from the dividend, add it to 44, then carry on: 440 / 138

Moving on to step 4:
440 divided by 138 is 3 with a remainder of 26.
Write down 3 as next digit of the result. 
Result so far: 53.0
If we take 414 away from 440, we end up with 26.
Append the next digit (0) from the dividend to 26 and continue with: 260 / 138

Going ahead to step 5:
138 can be fit into 260 1 times, resulting in a remainder of 122.
Write down 1 as next digit of the result. 
Result so far: 531.0
The remainder is 122 after subtracting 138 from 260.
Bring next digit (4) of the dividend behind the 122 and repeat the process: 1224 / 138

Moving on to step 6:
When dividing 1224 by 138, we get 8 with a remainder of 120.
Write down 8 as next digit of the result. 
Result so far: 5318.0
Subtract 1104 from 1224 to get 120.
Include the next digit (9) from the dividend after 120, then repeat: 1209 / 138

On to step 7:
138 goes into 1209 8 times with a remainder of 105.
The number 8 becomes the next digit in our result. 
Result so far: 53188.0
If we subtract 1104 from 1209, we get 105.
Grab the next digit (7) from the dividend, add it to 105, then carry on: 1057 / 138

Step 8:
The number 138 fits into 1057 7 times, leaving a remainder of 91.
Put 7 as the next digit of the answer. 
Result so far: 531887.0
Subtract 966 from 1057 to get 91.
Since there are no more digits in the dividend, we add a zero to the remainder making it 910, and continue the process.

Advancing to step 9:
When dividing 910 by 138, we get 6 with a remainder of 82.
The number 6 becomes the next digit in our result. 
Result so far: 531887.6
Deduct 828 from 910 and we're left with 82.
Since there are no more digits in the dividend, we add a zero to the remainder making it 820, and continue the process.

Advancing to step 10:
138 goes into 820 5 times with a remainder of 130.
The next digit of our result is 5. 
Result so far: 531887.65
Subtract 690 from 820 to get 130.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1300, and continue the process.

Moving on to step 11:
138 goes into 1300 9 times with a remainder of 58.
The number 9 becomes the next digit in our result. 
Result so far: 531887.659
Subtracting 1242 from 1300 leaves us with 58.
Since there are no more digits in the dividend, we add a zero to the remainder making it 580, and continue the process.

Step 12:
When dividing 580 by 138, we get 4 with a remainder of 28.
Write down 4 as next digit of the result. 
Result so far: 531887.6594
If we subtract 552 from 580, we get 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Moving on to step 13:
When dividing 280 by 138, we get 2 with a remainder of 4.
The number 2 becomes the next digit in our result. 
Result so far: 531887.65942
The remainder is 4 after subtracting 276 from 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Moving on to step 14:
When dividing 40 by 138, we get 0 with a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 531887.65942
Deduct 0 from 40 and we're left with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Let's proceed to step 15:
The number 138 fits into 400 2 times, leaving a remainder of 124.
The next digit of our result is 2. 
Result so far: 531887.6594202
The remainder is 124 after subtracting 276 from 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1240, and continue the process.

On to step 16:
If we divide 1240 by 138, we get 8 and a remainder of 136.
The next digit of our result is 8. 
Result so far: 531887.65942028
If we take 1104 away from 1240, we end up with 136.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1360, and continue the process.

Our division results in 531887.65942028 with a remaining 1.36e-07.