We look at the division of 138924 by 61 
We want to divide 138924 by 61.

On to step 1:
61 goes into 1 0 times with a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Bring next digit (3) of the dividend behind the 1 and repeat the process: 13 / 61

Going ahead to step 2:
61 can be fit into 13 0 times, resulting in a remainder of 13.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 13 to get 13.
Grab the next digit (8) from the dividend, add it to 13, then carry on: 138 / 61

Step 3:
61 goes into 138 2 times with a remainder of 16.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Subtracting 122 from 138 leaves us with 16.
Take the next digit (9) from the dividend and append it to 16, then repeat: 169 / 61

Let's proceed to step 4:
61 goes into 169 2 times with a remainder of 47.
The number 2 becomes the next digit in our result. 
Result so far: 22.0
Subtract 122 from 169 to get 47.
Take the next digit (2) from the dividend and append it to 47, then repeat: 472 / 61

Advancing to step 5:
472 divided by 61 is 7 with a remainder of 45.
The next digit of our result is 7. 
Result so far: 227.0
Subtracting 427 from 472 leaves us with 45.
Take the next digit (4) from the dividend and append it to 45, then repeat: 454 / 61

Step 6:
61 can be fit into 454 7 times, resulting in a remainder of 27.
Record the quotient 7 as the next digit in the result. 
Result so far: 2277.0
Deduct 427 from 454 and we're left with 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Advancing to step 7:
When dividing 270 by 61, we get 4 with a remainder of 26.
The next digit of our result is 4. 
Result so far: 2277.4
Deduct 244 from 270 and we're left with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Going ahead to step 8:
260 divided by 61 is 4 with a remainder of 16.
Write down 4 as next digit of the result. 
Result so far: 2277.44
Subtracting 244 from 260 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.

The final result is 2277.44 with a remainder of 0.016.