138178 ÷ 60 
Our goal is to divide 138178 by 60.

On to step 1:
60 goes into 1 0 times with a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Grab the next digit (3) from the dividend, add it to 1, then carry on: 13 / 60

On to step 2:
13 divided by 60 is 0 with a remainder of 13.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 13 leaves us with 13.
Bring next digit (8) of the dividend behind the 13 and repeat the process: 138 / 60

On to step 3:
When dividing 138 by 60, we get 2 with a remainder of 18.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
If we take 120 away from 138, we end up with 18.
Bring next digit (1) of the dividend behind the 18 and repeat the process: 181 / 60

On to step 4:
181 divided by 60 is 3 with a remainder of 1.
The number 3 becomes the next digit in our result. 
Result so far: 23.0
Subtract 180 from 181 to get 1.
Include the next digit (7) from the dividend after 1, then repeat: 17 / 60

Step 5:
60 can be fit into 17 0 times, resulting in a remainder of 17.
The next digit of our result is 0. 
Result so far: 230.0
If we subtract 0 from 17, we get 17.
Fetch the next digit (8) from the dividend, attach it to 17 and continue: 178 / 60

Let's proceed to step 6:
60 goes into 178 2 times with a remainder of 58.
The next digit of our result is 2. 
Result so far: 2302.0
If we take 120 away from 178, we end up with 58.
Since there are no more digits in the dividend, we add a zero to the remainder making it 580, and continue the process.

On to step 7:
60 can be fit into 580 9 times, resulting in a remainder of 40.
Record the quotient 9 as the next digit in the result. 
Result so far: 2302.9
The remainder is 40 after subtracting 540 from 580.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Advancing to step 8:
If we divide 400 by 60, we get 6 and a remainder of 40.
Record the quotient 6 as the next digit in the result. 
Result so far: 2302.96
Subtracting 360 from 400 leaves us with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Going ahead to step 9:
When dividing 400 by 60, we get 6 with a remainder of 40.
Write down 6 as next digit of the result. 
Result so far: 2302.966
Subtract 360 from 400 to get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

In conclusion, the division gives 2302.966 with a balance of 0.004.