We're dividing 31280427 by 138 
We're looking to find how many times 138 goes into 31280427.

On to step 1:
The number 138 fits into 3 0 times, leaving a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Grab the next digit (1) from the dividend, add it to 3, then carry on: 31 / 138

Step 2:
138 goes into 31 0 times with a remainder of 31.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 31 to get 31.
Grab the next digit (2) from the dividend, add it to 31, then carry on: 312 / 138

Moving on to step 3:
The number 138 fits into 312 2 times, leaving a remainder of 36.
The next digit of our result is 2. 
Result so far: 2.0
If we subtract 276 from 312, we get 36.
Include the next digit (8) from the dividend after 36, then repeat: 368 / 138

Step 4:
368 divided by 138 is 2 with a remainder of 92.
Put 2 as the next digit of the answer. 
Result so far: 22.0
Subtracting 276 from 368 leaves us with 92.
Take the next digit (0) from the dividend and append it to 92, then repeat: 920 / 138

Let's proceed to step 5:
138 goes into 920 6 times with a remainder of 92.
Write down 6 as next digit of the result. 
Result so far: 226.0
Subtracting 828 from 920 leaves us with 92.
Grab the next digit (4) from the dividend, add it to 92, then carry on: 924 / 138

Going ahead to step 6:
138 can be fit into 924 6 times, resulting in a remainder of 96.
Record the quotient 6 as the next digit in the result. 
Result so far: 2266.0
If we take 828 away from 924, we end up with 96.
Fetch the next digit (2) from the dividend, attach it to 96 and continue: 962 / 138

Advancing to step 7:
138 can be fit into 962 6 times, resulting in a remainder of 134.
The next digit of our result is 6. 
Result so far: 22666.0
Subtract 828 from 962 to get 134.
Take the next digit (7) from the dividend and append it to 134, then repeat: 1347 / 138

Moving on to step 8:
138 goes into 1347 9 times with a remainder of 105.
Use 9 as the next digit of our solution. 
Result so far: 226669.0
The remainder is 105 after subtracting 1242 from 1347.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1050, and continue the process.

Let's proceed to step 9:
When dividing 1050 by 138, we get 7 with a remainder of 84.
Write down 7 as next digit of the result. 
Result so far: 226669.7
Subtract 966 from 1050 to get 84.
Since there are no more digits in the dividend, we add a zero to the remainder making it 840, and continue the process.

Advancing to step 10:
The number 138 fits into 840 6 times, leaving a remainder of 12.
Record the quotient 6 as the next digit in the result. 
Result so far: 226669.76
The remainder is 12 after subtracting 828 from 840.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Step 11:
138 can be fit into 120 0 times, resulting in a remainder of 120.
Write down 0 as next digit of the result. 
Result so far: 226669.76
Deduct 0 from 120 and we're left with 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Step 12:
When dividing 1200 by 138, we get 8 with a remainder of 96.
The number 8 becomes the next digit in our result. 
Result so far: 226669.7608
The remainder is 96 after subtracting 1104 from 1200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 960, and continue the process.

Advancing to step 13:
960 divided by 138 is 6 with a remainder of 132.
The next digit of our result is 6. 
Result so far: 226669.76086
If we subtract 828 from 960, we get 132.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1320, and continue the process.

Advancing to step 14:
The number 138 fits into 1320 9 times, leaving a remainder of 78.
The number 9 becomes the next digit in our result. 
Result so far: 226669.760869
Subtracting 1242 from 1320 leaves us with 78.
Since there are no more digits in the dividend, we add a zero to the remainder making it 780, and continue the process.

Moving on to step 15:
780 divided by 138 is 5 with a remainder of 90.
Write down 5 as next digit of the result. 
Result so far: 226669.7608695
Deduct 690 from 780 and we're left with 90.
Since there are no more digits in the dividend, we add a zero to the remainder making it 900, and continue the process.

Let's proceed to step 16:
The number 138 fits into 900 6 times, leaving a remainder of 72.
Write down 6 as next digit of the result. 
Result so far: 226669.76086956
The remainder is 72 after subtracting 828 from 900.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

In conclusion, the division gives 226669.76086956 with a balance of 7.2e-08.