138870 ÷ 28 
Let's see how many times 28 fits into 138870.

Let's proceed to step 1:
When dividing 1 by 28, we get 0 with a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Bring next digit (3) of the dividend behind the 1 and repeat the process: 13 / 28

Step 2:
If we divide 13 by 28, we get 0 and a remainder of 13.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 13 and we're left with 13.
Grab the next digit (8) from the dividend, add it to 13, then carry on: 138 / 28

On to step 3:
28 goes into 138 4 times with a remainder of 26.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
The remainder is 26 after subtracting 112 from 138.
Fetch the next digit (8) from the dividend, attach it to 26 and continue: 268 / 28

Step 4:
When dividing 268 by 28, we get 9 with a remainder of 16.
Record the quotient 9 as the next digit in the result. 
Result so far: 49.0
The remainder is 16 after subtracting 252 from 268.
Include the next digit (7) from the dividend after 16, then repeat: 167 / 28

Moving on to step 5:
28 can be fit into 167 5 times, resulting in a remainder of 27.
Use 5 as the next digit of our solution. 
Result so far: 495.0
Deduct 140 from 167 and we're left with 27.
Fetch the next digit (0) from the dividend, attach it to 27 and continue: 270 / 28

Let's proceed to step 6:
270 divided by 28 is 9 with a remainder of 18.
The next digit of our result is 9. 
Result so far: 4959.0
The remainder is 18 after subtracting 252 from 270.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Advancing to step 7:
28 goes into 180 6 times with a remainder of 12.
Use 6 as the next digit of our solution. 
Result so far: 4959.6
Subtracting 168 from 180 leaves us with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Moving on to step 8:
The number 28 fits into 120 4 times, leaving a remainder of 8.
Put 4 as the next digit of the answer. 
Result so far: 4959.64
Deduct 112 from 120 and we're left with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

On to step 9:
When dividing 80 by 28, we get 2 with a remainder of 24.
Use 2 as the next digit of our solution. 
Result so far: 4959.642
If we subtract 56 from 80, we get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Step 10:
28 can be fit into 240 8 times, resulting in a remainder of 16.
Put 8 as the next digit of the answer. 
Result so far: 4959.6428
The remainder is 16 after subtracting 224 from 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Moving on to step 11:
28 can be fit into 160 5 times, resulting in a remainder of 20.
Write down 5 as next digit of the result. 
Result so far: 4959.64285
If we take 140 away from 160, we end up with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 12:
28 goes into 200 7 times with a remainder of 4.
Use 7 as the next digit of our solution. 
Result so far: 4959.642857
Subtracting 196 from 200 leaves us with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Let's proceed to step 13:
40 divided by 28 is 1 with a remainder of 12.
Put 1 as the next digit of the answer. 
Result so far: 4959.6428571
If we subtract 28 from 40, we get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Let's proceed to step 14:
120 divided by 28 is 4 with a remainder of 8.
Record the quotient 4 as the next digit in the result. 
Result so far: 4959.64285714
Deduct 112 from 120 and we're left with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Our division results in 4959.64285714 with a remaining 8e-09.