We divide 138399 by 28
Our goal is to divide 138399 by 28.

Going ahead to step 1:
28 goes into 1 0 times with a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 1 leaves us with 1.
Append the next digit (3) from the dividend to 1 and continue with: 13 / 28

Advancing to step 2:
When dividing 13 by 28, we get 0 with a remainder of 13.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 13 after subtracting 0 from 13.
Include the next digit (8) from the dividend after 13, then repeat: 138 / 28

Let's proceed to step 3:
138 divided by 28 is 4 with a remainder of 26.
The next digit of our result is 4. 
Result so far: 4.0
If we subtract 112 from 138, we get 26.
Bring next digit (3) of the dividend behind the 26 and repeat the process: 263 / 28

Going ahead to step 4:
263 divided by 28 is 9 with a remainder of 11.
Write down 9 as next digit of the result. 
Result so far: 49.0
If we take 252 away from 263, we end up with 11.
Fetch the next digit (9) from the dividend, attach it to 11 and continue: 119 / 28

Going ahead to step 5:
119 divided by 28 is 4 with a remainder of 7.
The number 4 becomes the next digit in our result. 
Result so far: 494.0
Subtracting 112 from 119 leaves us with 7.
Fetch the next digit (9) from the dividend, attach it to 7 and continue: 79 / 28

Let's proceed to step 6:
The number 28 fits into 79 2 times, leaving a remainder of 23.
Use 2 as the next digit of our solution. 
Result so far: 4942.0
The remainder is 23 after subtracting 56 from 79.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Advancing to step 7:
When dividing 230 by 28, we get 8 with a remainder of 6.
The next digit of our result is 8. 
Result so far: 4942.8
Subtracting 224 from 230 leaves us with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

On to step 8:
The number 28 fits into 60 2 times, leaving a remainder of 4.
The number 2 becomes the next digit in our result. 
Result so far: 4942.82
Subtracting 56 from 60 leaves us with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Let's proceed to step 9:
When dividing 40 by 28, we get 1 with a remainder of 12.
The number 1 becomes the next digit in our result. 
Result so far: 4942.821
Subtract 28 from 40 to get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Moving on to step 10:
120 divided by 28 is 4 with a remainder of 8.
Put 4 as the next digit of the answer. 
Result so far: 4942.8214
Subtracting 112 from 120 leaves us with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Let's proceed to step 11:
80 divided by 28 is 2 with a remainder of 24.
Put 2 as the next digit of the answer. 
Result so far: 4942.82142
Subtracting 56 from 80 leaves us with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Advancing to step 12:
28 goes into 240 8 times with a remainder of 16.
The next digit of our result is 8. 
Result so far: 4942.821428
Subtracting 224 from 240 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.

Let's proceed to step 13:
28 can be fit into 160 5 times, resulting in a remainder of 20.
Use 5 as the next digit of our solution. 
Result so far: 4942.8214285
Subtracting 140 from 160 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 14:
If we divide 200 by 28, we get 7 and a remainder of 4.
The number 7 becomes the next digit in our result. 
Result so far: 4942.82142857
Subtract 196 from 200 to get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

The final outcome is 4942.82142857, with a leftover of 4e-09.