We're dividing 27938023 by 139 
We want to figure out the number of times 27938023 can be divided by 139.

On to step 1:
139 goes into 2 0 times with a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Grab the next digit (7) from the dividend, add it to 2, then carry on: 27 / 139

Moving on to step 2:
When dividing 27 by 139, we get 0 with a remainder of 27.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 27 to get 27.
Bring next digit (9) of the dividend behind the 27 and repeat the process: 279 / 139

Moving on to step 3:
279 divided by 139 is 2 with a remainder of 1.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Subtract 278 from 279 to get 1.
Append the next digit (3) from the dividend to 1 and continue with: 13 / 139

Going ahead to step 4:
139 goes into 13 0 times with a remainder of 13.
Use 0 as the next digit of our solution. 
Result so far: 20.0
Deduct 0 from 13 and we're left with 13.
Bring next digit (8) of the dividend behind the 13 and repeat the process: 138 / 139

Step 5:
When dividing 138 by 139, we get 0 with a remainder of 138.
Write down 0 as next digit of the result. 
Result so far: 200.0
The remainder is 138 after subtracting 0 from 138.
Take the next digit (0) from the dividend and append it to 138, then repeat: 1380 / 139

Moving on to step 6:
139 can be fit into 1380 9 times, resulting in a remainder of 129.
The number 9 becomes the next digit in our result. 
Result so far: 2009.0
Deduct 1251 from 1380 and we're left with 129.
Fetch the next digit (2) from the dividend, attach it to 129 and continue: 1292 / 139

Moving on to step 7:
If we divide 1292 by 139, we get 9 and a remainder of 41.
Write down 9 as next digit of the result. 
Result so far: 20099.0
If we take 1251 away from 1292, we end up with 41.
Append the next digit (3) from the dividend to 41 and continue with: 413 / 139

Moving on to step 8:
When dividing 413 by 139, we get 2 with a remainder of 135.
Put 2 as the next digit of the answer. 
Result so far: 200992.0
Subtracting 278 from 413 leaves us with 135.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1350, and continue the process.

Advancing to step 9:
139 can be fit into 1350 9 times, resulting in a remainder of 99.
The next digit of our result is 9. 
Result so far: 200992.9
If we take 1251 away from 1350, we end up with 99.
Since there are no more digits in the dividend, we add a zero to the remainder making it 990, and continue the process.

Going ahead to step 10:
139 goes into 990 7 times with a remainder of 17.
Use 7 as the next digit of our solution. 
Result so far: 200992.97
If we take 973 away from 990, we end up with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Moving on to step 11:
139 can be fit into 170 1 times, resulting in a remainder of 31.
Put 1 as the next digit of the answer. 
Result so far: 200992.971
Deduct 139 from 170 and we're left 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.

Let's proceed to step 12:
If we divide 310 by 139, we get 2 and a remainder of 32.
The next digit of our result is 2. 
Result so far: 200992.9712
If we subtract 278 from 310, we get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Let's proceed to step 13:
320 divided by 139 is 2 with a remainder of 42.
The next digit of our result is 2. 
Result so far: 200992.97122
Subtracting 278 from 320 leaves us with 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

The final result is 200992.97122 with a remainder of 4.2e-05.