We're dividing 71244452 by 138 
Let's see how many times 138 fits into 71244452.

Step 1:
7 divided by 138 is 0 with 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.
Append the next digit (1) from the dividend to 7 and continue with: 71 / 138

Moving on to step 2:
The number 138 fits into 71 0 times, leaving a remainder of 71.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 71 and we're left with 71.
Fetch the next digit (2) from the dividend, attach it to 71 and continue: 712 / 138

On to step 3:
If we divide 712 by 138, we get 5 and a remainder of 22.
The number 5 becomes the next digit in our result. 
Result so far: 5.0
Subtracting 690 from 712 leaves us with 22.
Fetch the next digit (4) from the dividend, attach it to 22 and continue: 224 / 138

Let's proceed to step 4:
138 can be fit into 224 1 times, resulting in a remainder of 86.
Record the quotient 1 as the next digit in the result. 
Result so far: 51.0
If we take 138 away from 224, we end up with 86.
Bring next digit (4) of the dividend behind the 86 and repeat the process: 864 / 138

Moving on to step 5:
138 goes into 864 6 times with a remainder of 36.
Use 6 as the next digit of our solution. 
Result so far: 516.0
If we take 828 away from 864, we end up with 36.
Grab the next digit (4) from the dividend, add it to 36, then carry on: 364 / 138

On to step 6:
When dividing 364 by 138, we get 2 with a remainder of 88.
The number 2 becomes the next digit in our result. 
Result so far: 5162.0
Deduct 276 from 364 and we're left with 88.
Grab the next digit (5) from the dividend, add it to 88, then carry on: 885 / 138

Advancing to step 7:
If we divide 885 by 138, we get 6 and a remainder of 57.
Use 6 as the next digit of our solution. 
Result so far: 51626.0
Deduct 828 from 885 and we're left with 57.
Grab the next digit (2) from the dividend, add it to 57, then carry on: 572 / 138

Moving on to step 8:
The number 138 fits into 572 4 times, leaving a remainder of 20.
The number 4 becomes the next digit in our result. 
Result so far: 516264.0
Subtracting 552 from 572 leaves us 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 9:
138 goes into 200 1 times with a remainder of 62.
Write down 1 as next digit of the result. 
Result so far: 516264.1
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 10:
138 can be fit into 620 4 times, resulting in a remainder of 68.
Record the quotient 4 as the next digit in the result. 
Result so far: 516264.14
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.

Going ahead to step 11:
680 divided by 138 is 4 with a remainder of 128.
Put 4 as the next digit of the answer. 
Result so far: 516264.144
The remainder is 128 after subtracting 552 from 680.
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 result is 516264.144 with a remainder of 0.0128.