32781640 ÷ 138 
Our goal is to divide 32781640 by 138.

Going ahead to step 1:
If we divide 3 by 138, we get 0 and a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Grab the next digit (2) from the dividend, add it to 3, then carry on: 32 / 138

Let's proceed to step 2:
138 can be fit into 32 0 times, resulting in a remainder of 32.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 32 after subtracting 0 from 32.
Grab the next digit (7) from the dividend, add it to 32, then carry on: 327 / 138

Advancing to step 3:
138 goes into 327 2 times with a remainder of 51.
The next digit of our result is 2. 
Result so far: 2.0
If we take 276 away from 327, we end up with 51.
Fetch the next digit (8) from the dividend, attach it to 51 and continue: 518 / 138

Step 4:
138 goes into 518 3 times with a remainder of 104.
The number 3 becomes the next digit in our result. 
Result so far: 23.0
If we subtract 414 from 518, we get 104.
Take the next digit (1) from the dividend and append it to 104, then repeat: 1041 / 138

Going ahead to step 5:
If we divide 1041 by 138, we get 7 and a remainder of 75.
The next digit of our result is 7. 
Result so far: 237.0
The remainder is 75 after subtracting 966 from 1041.
Bring next digit (6) of the dividend behind the 75 and repeat the process: 756 / 138

On to step 6:
The number 138 fits into 756 5 times, leaving a remainder of 66.
Put 5 as the next digit of the answer. 
Result so far: 2375.0
Subtract 690 from 756 to get 66.
Grab the next digit (4) from the dividend, add it to 66, then carry on: 664 / 138

Moving on to step 7:
664 divided by 138 is 4 with a remainder of 112.
Use 4 as the next digit of our solution. 
Result so far: 23754.0
Deduct 552 from 664 and we're left with 112.
Take the next digit (0) from the dividend and append it to 112, then repeat: 1120 / 138

Going ahead to step 8:
When dividing 1120 by 138, we get 8 with a remainder of 16.
Use 8 as the next digit of our solution. 
Result so far: 237548.0
Subtracting 1104 from 1120 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.

Going ahead to step 9:
138 can be fit into 160 1 times, resulting in a remainder of 22.
Record the quotient 1 as the next digit in the result. 
Result so far: 237548.1
If we take 138 away from 160, we end up with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Step 10:
220 divided by 138 is 1 with a remainder of 82.
Use 1 as the next digit of our solution. 
Result so far: 237548.11
If we take 138 away from 220, we end up 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.

The final outcome is 237548.11, with a leftover of 0.082.