We're dividing 138454 by 68 
Let's see how many times 68 fits into 138454.

Moving on to step 1:
68 goes into 1 0 times with a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Take the next digit (3) from the dividend and append it to 1, then repeat: 13 / 68

On to step 2:
68 can be fit into 13 0 times, resulting in a remainder of 13.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 13 to get 13.
Include the next digit (8) from the dividend after 13, then repeat: 138 / 68

Going ahead to step 3:
68 goes into 138 2 times with a remainder of 2.
The next digit of our result is 2. 
Result so far: 2.0
If we take 136 away from 138, we end up with 2.
Take the next digit (4) from the dividend and append it to 2, then repeat: 24 / 68

Advancing to step 4:
24 divided by 68 is 0 with a remainder of 24.
The number 0 becomes the next digit in our result. 
Result so far: 20.0
Subtracting 0 from 24 leaves us with 24.
Take the next digit (5) from the dividend and append it to 24, then repeat: 245 / 68

Step 5:
245 divided by 68 is 3 with a remainder of 41.
Put 3 as the next digit of the answer. 
Result so far: 203.0
If we take 204 away from 245, we end up with 41.
Include the next digit (4) from the dividend after 41, then repeat: 414 / 68

Let's proceed to step 6:
When dividing 414 by 68, we get 6 with a remainder of 6.
Write down 6 as next digit of the result. 
Result so far: 2036.0
Subtract 408 from 414 to get 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Going ahead to step 7:
68 goes into 60 0 times with a remainder of 60.
The next digit of our result is 0. 
Result so far: 2036.0
If we take 0 away from 60, we end up with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Advancing to step 8:
When dividing 600 by 68, we get 8 with a remainder of 56.
The number 8 becomes the next digit in our result. 
Result so far: 2036.08
If we subtract 544 from 600, we get 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Let's proceed to step 9:
The number 68 fits into 560 8 times, leaving a remainder of 16.
Record the quotient 8 as the next digit in the result. 
Result so far: 2036.088
Subtracting 544 from 560 leaves us with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Our division results in 2036.088 with a remaining 0.0016.