We divide 138497 by 735
Our goal is to divide 138497 by 735.

On to step 1:
When dividing 1 by 735, we get 0 with a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Append the next digit (3) from the dividend to 1 and continue with: 13 / 735

Moving on to step 2:
735 goes into 13 0 times with a remainder of 13.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 13 after subtracting 0 from 13.
Append the next digit (8) from the dividend to 13 and continue with: 138 / 735

Step 3:
735 goes into 138 0 times with a remainder of 138.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 138, we get 138.
Append the next digit (4) from the dividend to 138 and continue with: 1384 / 735

Advancing to step 4:
When dividing 1384 by 735, we get 1 with a remainder of 649.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtracting 735 from 1384 leaves us with 649.
Bring next digit (9) of the dividend behind the 649 and repeat the process: 6499 / 735

Step 5:
When dividing 6499 by 735, we get 8 with a remainder of 619.
Write down 8 as next digit of the result. 
Result so far: 18.0
Subtract 5880 from 6499 to get 619.
Bring next digit (7) of the dividend behind the 619 and repeat the process: 6197 / 735

Going ahead to step 6:
When dividing 6197 by 735, we get 8 with a remainder of 317.
The number 8 becomes the next digit in our result. 
Result so far: 188.0
If we take 5880 away from 6197, we end up with 317.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3170, and continue the process.

Let's proceed to step 7:
The number 735 fits into 3170 4 times, leaving a remainder of 230.
Use 4 as the next digit of our solution. 
Result so far: 188.4
Deduct 2940 from 3170 and we're left with 230.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2300, and continue the process.

Let's proceed to step 8:
The number 735 fits into 2300 3 times, leaving a remainder of 95.
Put 3 as the next digit of the answer. 
Result so far: 188.43
If we subtract 2205 from 2300, we get 95.
Since there are no more digits in the dividend, we add a zero to the remainder making it 950, and continue the process.

Moving on to step 9:
If we divide 950 by 735, we get 1 and a remainder of 215.
Use 1 as the next digit of our solution. 
Result so far: 188.431
The remainder is 215 after subtracting 735 from 950.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2150, and continue the process.

Let's proceed to step 10:
2150 divided by 735 is 2 with a remainder of 680.
Write down 2 as next digit of the result. 
Result so far: 188.4312
The remainder is 680 after subtracting 1470 from 2150.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6800, and continue the process.

Let's proceed to step 11:
The number 735 fits into 6800 9 times, leaving a remainder of 185.
The number 9 becomes the next digit in our result. 
Result so far: 188.43129
If we take 6615 away from 6800, we end up with 185.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1850, and continue the process.

Let's proceed to step 12:
735 goes into 1850 2 times with a remainder of 380.
Record the quotient 2 as the next digit in the result. 
Result so far: 188.431292
Subtracting 1470 from 1850 leaves us with 380.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3800, and continue the process.

Moving on to step 13:
When dividing 3800 by 735, we get 5 with a remainder of 125.
The next digit of our result is 5. 
Result so far: 188.4312925
If we subtract 3675 from 3800, we get 125.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1250, and continue the process.

Let's proceed to step 14:
1250 divided by 735 is 1 with a remainder of 515.
Use 1 as the next digit of our solution. 
Result so far: 188.43129251
Subtracting 735 from 1250 leaves us with 515.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5150, and continue the process.

In conclusion, the division gives 188.43129251 with a balance of 5.15e-07.