138021 ÷ 60 
Our goal is to divide 138021 by 60.

Moving on to step 1:
The number 60 fits into 1 0 times, leaving a remainder of 1.
The next digit of our result is 0. 
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 / 60

Going ahead to step 2:
60 can be fit into 13 0 times, resulting in a remainder of 13.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 13 to get 13.
Fetch the next digit (8) from the dividend, attach it to 13 and continue: 138 / 60

Going ahead to step 3:
When dividing 138 by 60, we get 2 with a remainder of 18.
Put 2 as the next digit of the answer. 
Result so far: 2.0
If we subtract 120 from 138, we get 18.
Fetch the next digit (0) from the dividend, attach it to 18 and continue: 180 / 60

Moving on to step 4:
60 goes into 180 3 times with a remainder of 0.
The next digit of our result is 3. 
Result so far: 23.0
If we subtract 180 from 180, we get 0.
Bring next digit (2) of the dividend behind the 0 and repeat the process: 2 / 60

Moving on to step 5:
60 goes into 2 0 times with a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 230.0
Subtracting 0 from 2 leaves us with 2.
Include the next digit (1) from the dividend after 2, then repeat: 21 / 60

Advancing to step 6:
If we divide 21 by 60, we get 0 and a remainder of 21.
Put 0 as the next digit of the answer. 
Result so far: 2300.0
The remainder is 21 after subtracting 0 from 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Advancing to step 7:
The number 60 fits into 210 3 times, leaving a remainder of 30.
The number 3 becomes the next digit in our result. 
Result so far: 2300.3
Subtracting 180 from 210 leaves us with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Let's proceed to step 8:
When dividing 300 by 60, we get 5 with a remainder of 0.
The next digit of our result is 5. 
Result so far: 2300.35
If we subtract 300 from 300, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 9:
0 divided by 60 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 2300.35
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 10:
When dividing 0 by 60, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 2300.35
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

After the division, we end up with 2300.35 and a remainder of 0.0.