We're dividing 138316 by 49 
We want to figure out the number of times 138316 can be divided by 49.

Advancing to step 1:
1 divided by 49 is 0 with a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Bring next digit (3) of the dividend behind the 1 and repeat the process: 13 / 49

Let's proceed to step 2:
13 divided by 49 is 0 with a remainder of 13.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 13 leaves us with 13.
Bring next digit (8) of the dividend behind the 13 and repeat the process: 138 / 49

Moving on to step 3:
49 can be fit into 138 2 times, resulting in a remainder of 40.
Write down 2 as next digit of the result. 
Result so far: 2.0
If we subtract 98 from 138, we get 40.
Take the next digit (3) from the dividend and append it to 40, then repeat: 403 / 49

On to step 4:
49 can be fit into 403 8 times, resulting in a remainder of 11.
The number 8 becomes the next digit in our result. 
Result so far: 28.0
Deduct 392 from 403 and we're left with 11.
Take the next digit (1) from the dividend and append it to 11, then repeat: 111 / 49

Moving on to step 5:
49 goes into 111 2 times with a remainder of 13.
Write down 2 as next digit of the result. 
Result so far: 282.0
Subtract 98 from 111 to get 13.
Include the next digit (6) from the dividend after 13, then repeat: 136 / 49

Advancing to step 6:
49 can be fit into 136 2 times, resulting in a remainder of 38.
The number 2 becomes the next digit in our result. 
Result so far: 2822.0
The remainder is 38 after subtracting 98 from 136.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

On to step 7:
When dividing 380 by 49, we get 7 with a remainder of 37.
Write down 7 as next digit of the result. 
Result so far: 2822.7
Subtracting 343 from 380 leaves us with 37.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

Advancing to step 8:
If we divide 370 by 49, we get 7 and a remainder of 27.
The number 7 becomes the next digit in our result. 
Result so far: 2822.77
Subtract 343 from 370 to get 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

The final result is 2822.77 with a remainder of 0.027.