Let's divide 27202654 by 138
We want to figure out the number of times 27202654 can be divided by 138.

On to step 1:
If we divide 2 by 138, we get 0 and a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Take the next digit (7) from the dividend and append it to 2, then repeat: 27 / 138

On to step 2:
138 can be fit into 27 0 times, resulting in a remainder of 27.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 27 after subtracting 0 from 27.
Take the next digit (2) from the dividend and append it to 27, then repeat: 272 / 138

Let's proceed to step 3:
When dividing 272 by 138, we get 1 with a remainder of 134.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we subtract 138 from 272, we get 134.
Take the next digit (0) from the dividend and append it to 134, then repeat: 1340 / 138

On to step 4:
1340 divided by 138 is 9 with a remainder of 98.
The next digit of our result is 9. 
Result so far: 19.0
If we take 1242 away from 1340, we end up with 98.
Bring next digit (2) of the dividend behind the 98 and repeat the process: 982 / 138

Let's proceed to step 5:
982 divided by 138 is 7 with a remainder of 16.
Put 7 as the next digit of the answer. 
Result so far: 197.0
If we subtract 966 from 982, we get 16.
Grab the next digit (6) from the dividend, add it to 16, then carry on: 166 / 138

Advancing to step 6:
138 goes into 166 1 times with a remainder of 28.
The number 1 becomes the next digit in our result. 
Result so far: 1971.0
If we take 138 away from 166, we end up with 28.
Include the next digit (5) from the dividend after 28, then repeat: 285 / 138

Advancing to step 7:
138 goes into 285 2 times with a remainder of 9.
Record the quotient 2 as the next digit in the result. 
Result so far: 19712.0
The remainder is 9 after subtracting 276 from 285.
Append the next digit (4) from the dividend to 9 and continue with: 94 / 138

Moving on to step 8:
When dividing 94 by 138, we get 0 with a remainder of 94.
Write down 0 as next digit of the result. 
Result so far: 197120.0
Deduct 0 from 94 and we're left with 94.
Since there are no more digits in the dividend, we add a zero to the remainder making it 940, and continue the process.

Moving on to step 9:
When dividing 940 by 138, we get 6 with a remainder of 112.
The next digit of our result is 6. 
Result so far: 197120.6
Subtract 828 from 940 to get 112.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1120, and continue the process.

Let's proceed to step 10:
138 can be fit into 1120 8 times, resulting in a remainder of 16.
Put 8 as the next digit of the answer. 
Result so far: 197120.68
The remainder is 16 after subtracting 1104 from 1120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

On to step 11:
160 divided by 138 is 1 with a remainder of 22.
Record the quotient 1 as the next digit in the result. 
Result so far: 197120.681
If we subtract 138 from 160, we get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Let's proceed to step 12:
The number 138 fits into 220 1 times, leaving a remainder of 82.
The number 1 becomes the next digit in our result. 
Result so far: 197120.6811
Deduct 138 from 220 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.

Our division results in 197120.6811 with a remaining 0.00082.