37620821 ÷ 138 
We want to figure out the number of times 37620821 can be divided by 138.

Going ahead to step 1:
138 can be fit into 3 0 times, resulting in a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Fetch the next digit (7) from the dividend, attach it to 3 and continue: 37 / 138

Step 2:
The number 138 fits into 37 0 times, leaving a remainder of 37.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 37, we end up with 37.
Include the next digit (6) from the dividend after 37, then repeat: 376 / 138

Moving on to step 3:
376 divided by 138 is 2 with a remainder of 100.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Subtracting 276 from 376 leaves us with 100.
Fetch the next digit (2) from the dividend, attach it to 100 and continue: 1002 / 138

Advancing to step 4:
The number 138 fits into 1002 7 times, leaving a remainder of 36.
Record the quotient 7 as the next digit in the result. 
Result so far: 27.0
If we take 966 away from 1002, we end up with 36.
Include the next digit (0) from the dividend after 36, then repeat: 360 / 138

Advancing to step 5:
138 can be fit into 360 2 times, resulting in a remainder of 84.
The next digit of our result is 2. 
Result so far: 272.0
Subtract 276 from 360 to get 84.
Fetch the next digit (8) from the dividend, attach it to 84 and continue: 848 / 138

Going ahead to step 6:
138 can be fit into 848 6 times, resulting in a remainder of 20.
Put 6 as the next digit of the answer. 
Result so far: 2726.0
The remainder is 20 after subtracting 828 from 848.
Grab the next digit (2) from the dividend, add it to 20, then carry on: 202 / 138

On to step 7:
138 can be fit into 202 1 times, resulting in a remainder of 64.
Write down 1 as next digit of the result. 
Result so far: 27261.0
The remainder is 64 after subtracting 138 from 202.
Fetch the next digit (1) from the dividend, attach it to 64 and continue: 641 / 138

Step 8:
If we divide 641 by 138, we get 4 and a remainder of 89.
The next digit of our result is 4. 
Result so far: 272614.0
Subtract 552 from 641 to get 89.
Since there are no more digits in the dividend, we add a zero to the remainder making it 890, and continue the process.

Step 9:
138 can be fit into 890 6 times, resulting in a remainder of 62.
The number 6 becomes the next digit in our result. 
Result so far: 272614.6
Subtracting 828 from 890 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 10:
When dividing 620 by 138, we get 4 with a remainder of 68.
Record the quotient 4 as the next digit in the result. 
Result so far: 272614.64
The remainder is 68 after subtracting 552 from 620.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

Let's proceed to step 11:
The number 138 fits into 680 4 times, leaving a remainder of 128.
Record the quotient 4 as the next digit in the result. 
Result so far: 272614.644
Deduct 552 from 680 and we're left with 128.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1280, and continue the process.

The final outcome is 272614.644, with a leftover of 0.0128.