32962855 ÷ 138 
Let's see how many times 138 fits into 32962855.

Moving on to step 1:
138 can be fit into 3 0 times, resulting in a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Include the next digit (2) from the dividend after 3, then repeat: 32 / 138

Let's proceed to step 2:
When dividing 32 by 138, we get 0 with a remainder of 32.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 32, we end up with 32.
Include the next digit (9) from the dividend after 32, then repeat: 329 / 138

Step 3:
329 divided by 138 is 2 with a remainder of 53.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Subtracting 276 from 329 leaves us with 53.
Grab the next digit (6) from the dividend, add it to 53, then carry on: 536 / 138

Going ahead to step 4:
When dividing 536 by 138, we get 3 with a remainder of 122.
Write down 3 as next digit of the result. 
Result so far: 23.0
Subtract 414 from 536 to get 122.
Include the next digit (2) from the dividend after 122, then repeat: 1222 / 138

Advancing to step 5:
1222 divided by 138 is 8 with a remainder of 118.
The next digit of our result is 8. 
Result so far: 238.0
Subtract 1104 from 1222 to get 118.
Bring next digit (8) of the dividend behind the 118 and repeat the process: 1188 / 138

Advancing to step 6:
1188 divided by 138 is 8 with a remainder of 84.
Write down 8 as next digit of the result. 
Result so far: 2388.0
Deduct 1104 from 1188 and we're left with 84.
Bring next digit (5) of the dividend behind the 84 and repeat the process: 845 / 138

On to step 7:
If we divide 845 by 138, we get 6 and a remainder of 17.
Write down 6 as next digit of the result. 
Result so far: 23886.0
Deduct 828 from 845 and we're left with 17.
Fetch the next digit (5) from the dividend, attach it to 17 and continue: 175 / 138

Moving on to step 8:
When dividing 175 by 138, we get 1 with a remainder of 37.
Put 1 as the next digit of the answer. 
Result so far: 238861.0
Deduct 138 from 175 and we're left with 37.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

Let's proceed to step 9:
If we divide 370 by 138, we get 2 and a remainder of 94.
Record the quotient 2 as the next digit in the result. 
Result so far: 238861.2
Deduct 276 from 370 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.

Let's proceed to step 10:
The number 138 fits into 940 6 times, leaving a remainder of 112.
Record the quotient 6 as the next digit in the result. 
Result so far: 238861.26
Deduct 828 from 940 and we're left with 112.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1120, and continue the process.

On to step 11:
138 goes into 1120 8 times with a remainder of 16.
The next digit of our result is 8. 
Result so far: 238861.268
If we take 1104 away from 1120, we end up 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.

On to step 12:
When dividing 160 by 138, we get 1 with a remainder of 22.
Record the quotient 1 as the next digit in the result. 
Result so far: 238861.2681
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.

Advancing to step 13:
138 can be fit into 220 1 times, resulting in a remainder of 82.
Record the quotient 1 as the next digit in the result. 
Result so far: 238861.26811
If we subtract 138 from 220, we get 82.
Since there are no more digits in the dividend, we add a zero to the remainder making it 820, and continue the process.

The final result is 238861.26811 with a remainder of 8.2e-05.