139438 ÷ 72 
We want to figure out the number of times 139438 can be divided by 72.

Let's proceed to step 1:
When dividing 1 by 72, we get 0 with a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 1 leaves us with 1.
Fetch the next digit (3) from the dividend, attach it to 1 and continue: 13 / 72

Advancing to step 2:
72 can be fit into 13 0 times, resulting in a remainder of 13.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 13, we end up with 13.
Fetch the next digit (9) from the dividend, attach it to 13 and continue: 139 / 72

Going ahead to step 3:
If we divide 139 by 72, we get 1 and a remainder of 67.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Deduct 72 from 139 and we're left with 67.
Append the next digit (4) from the dividend to 67 and continue with: 674 / 72

Advancing to step 4:
If we divide 674 by 72, we get 9 and a remainder of 26.
Record the quotient 9 as the next digit in the result. 
Result so far: 19.0
Subtracting 648 from 674 leaves us with 26.
Grab the next digit (3) from the dividend, add it to 26, then carry on: 263 / 72

Step 5:
The number 72 fits into 263 3 times, leaving a remainder of 47.
Record the quotient 3 as the next digit in the result. 
Result so far: 193.0
The remainder is 47 after subtracting 216 from 263.
Grab the next digit (8) from the dividend, add it to 47, then carry on: 478 / 72

Let's proceed to step 6:
72 can be fit into 478 6 times, resulting in a remainder of 46.
Use 6 as the next digit of our solution. 
Result so far: 1936.0
The remainder is 46 after subtracting 432 from 478.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

Advancing to step 7:
When dividing 460 by 72, we get 6 with a remainder of 28.
Write down 6 as next digit of the result. 
Result so far: 1936.6
Deduct 432 from 460 and we're left with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Let's proceed to step 8:
If we divide 280 by 72, we get 3 and a remainder of 64.
Use 3 as the next digit of our solution. 
Result so far: 1936.63
If we subtract 216 from 280, we get 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Moving on to step 9:
72 goes into 640 8 times with a remainder of 64.
Record the quotient 8 as the next digit in the result. 
Result so far: 1936.638
Subtract 576 from 640 to get 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Advancing to step 10:
The number 72 fits into 640 8 times, leaving a remainder of 64.
Write down 8 as next digit of the result. 
Result so far: 1936.6388
If we subtract 576 from 640, we get 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Our division results in 1936.6388 with a remaining 0.00064.