We divide 27156361 by 138
We want to divide 27156361 by 138.

Advancing to step 1:
2 divided by 138 is 0 with a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Bring next digit (7) of the dividend behind the 2 and repeat the process: 27 / 138

Let's proceed to step 2:
138 can be fit into 27 0 times, resulting in a remainder of 27.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 27 to get 27.
Take the next digit (1) from the dividend and append it to 27, then repeat: 271 / 138

Step 3:
The number 138 fits into 271 1 times, leaving a remainder of 133.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we subtract 138 from 271, we get 133.
Grab the next digit (5) from the dividend, add it to 133, then carry on: 1335 / 138

Advancing to step 4:
If we divide 1335 by 138, we get 9 and a remainder of 93.
Write down 9 as next digit of the result. 
Result so far: 19.0
Subtract 1242 from 1335 to get 93.
Grab the next digit (6) from the dividend, add it to 93, then carry on: 936 / 138

Advancing to step 5:
138 can be fit into 936 6 times, resulting in a remainder of 108.
The number 6 becomes the next digit in our result. 
Result so far: 196.0
Subtract 828 from 936 to get 108.
Bring next digit (3) of the dividend behind the 108 and repeat the process: 1083 / 138

Let's proceed to step 6:
When dividing 1083 by 138, we get 7 with a remainder of 117.
Use 7 as the next digit of our solution. 
Result so far: 1967.0
The remainder is 117 after subtracting 966 from 1083.
Fetch the next digit (6) from the dividend, attach it to 117 and continue: 1176 / 138

Going ahead to step 7:
138 goes into 1176 8 times with a remainder of 72.
Use 8 as the next digit of our solution. 
Result so far: 19678.0
If we take 1104 away from 1176, we end up with 72.
Include the next digit (1) from the dividend after 72, then repeat: 721 / 138

Advancing to step 8:
If we divide 721 by 138, we get 5 and a remainder of 31.
The next digit of our result is 5. 
Result so far: 196785.0
If we take 690 away from 721, we end up with 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Moving on to step 9:
138 goes into 310 2 times with a remainder of 34.
Record the quotient 2 as the next digit in the result. 
Result so far: 196785.2
Subtract 276 from 310 to get 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

On to step 10:
When dividing 340 by 138, we get 2 with a remainder of 64.
Write down 2 as next digit of the result. 
Result so far: 196785.22
Deduct 276 from 340 and we're left with 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

The final result is 196785.22 with a remainder of 0.064.