28204473 divided by 138 
We're looking to find how many times 138 goes into 28204473.

Advancing to step 1:
138 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
Subtracting 0 from 2 leaves us with 2.
Bring next digit (8) of the dividend behind the 2 and repeat the process: 28 / 138

Let's proceed to step 2:
138 goes into 28 0 times with a remainder of 28.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 28 leaves us with 28.
Grab the next digit (2) from the dividend, add it to 28, then carry on: 282 / 138

Going ahead to step 3:
When dividing 282 by 138, we get 2 with a remainder of 6.
The next digit of our result is 2. 
Result so far: 2.0
Subtracting 276 from 282 leaves us with 6.
Fetch the next digit (0) from the dividend, attach it to 6 and continue: 60 / 138

Let's proceed to step 4:
60 divided by 138 is 0 with a remainder of 60.
Write down 0 as next digit of the result. 
Result so far: 20.0
Subtracting 0 from 60 leaves us with 60.
Grab the next digit (4) from the dividend, add it to 60, then carry on: 604 / 138

Moving on to step 5:
604 divided by 138 is 4 with a remainder of 52.
The number 4 becomes the next digit in our result. 
Result so far: 204.0
Subtracting 552 from 604 leaves us with 52.
Include the next digit (4) from the dividend after 52, then repeat: 524 / 138

On to step 6:
The number 138 fits into 524 3 times, leaving a remainder of 110.
The next digit of our result is 3. 
Result so far: 2043.0
If we take 414 away from 524, we end up with 110.
Take the next digit (7) from the dividend and append it to 110, then repeat: 1107 / 138

On to step 7:
If we divide 1107 by 138, we get 8 and a remainder of 3.
The next digit of our result is 8. 
Result so far: 20438.0
Deduct 1104 from 1107 and we're left with 3.
Fetch the next digit (3) from the dividend, attach it to 3 and continue: 33 / 138

Let's proceed to step 8:
The number 138 fits into 33 0 times, leaving a remainder of 33.
The next digit of our result is 0. 
Result so far: 204380.0
Subtract 0 from 33 to get 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

Let's proceed to step 9:
If we divide 330 by 138, we get 2 and a remainder of 54.
Use 2 as the next digit of our solution. 
Result so far: 204380.2
Deduct 276 from 330 and we're left with 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Moving on to step 10:
When dividing 540 by 138, we get 3 with a remainder of 126.
Record the quotient 3 as the next digit in the result. 
Result so far: 204380.23
Subtract 414 from 540 to get 126.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1260, and continue the process.

Let's proceed to step 11:
138 goes into 1260 9 times with a remainder of 18.
Write down 9 as next digit of the result. 
Result so far: 204380.239
If we subtract 1242 from 1260, we get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Let's proceed to step 12:
The number 138 fits into 180 1 times, leaving a remainder of 42.
Use 1 as the next digit of our solution. 
Result so far: 204380.2391
If we take 138 away from 180, we end up 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.

Going ahead to step 13:
If we divide 420 by 138, we get 3 and a remainder of 6.
Use 3 as the next digit of our solution. 
Result so far: 204380.23913
If we subtract 414 from 420, we get 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 14:
138 goes into 60 0 times with a remainder of 60.
Use 0 as the next digit of our solution. 
Result so far: 204380.23913
Subtract 0 from 60 to get 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Step 15:
The number 138 fits into 600 4 times, leaving a remainder of 48.
Record the quotient 4 as the next digit in the result. 
Result so far: 204380.2391304
Subtracting 552 from 600 leaves us with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Advancing to step 16:
138 can be fit into 480 3 times, resulting in a remainder of 66.
Record the quotient 3 as the next digit in the result. 
Result so far: 204380.23913043
The remainder is 66 after subtracting 414 from 480.
Since there are no more digits in the dividend, we add a zero to the remainder making it 660, and continue the process.

In conclusion, the division gives 204380.23913043 with a balance of 6.6e-08.