Let's divide 40199763 by 138
Let's see how many times 138 fits into 40199763.

Step 1:
If we divide 4 by 138, we get 0 and a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 138

Going ahead to step 2:
138 goes into 40 0 times with a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 40, we get 40.
Grab the next digit (1) from the dividend, add it to 40, then carry on: 401 / 138

Advancing to step 3:
The number 138 fits into 401 2 times, leaving a remainder of 125.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
The remainder is 125 after subtracting 276 from 401.
Bring next digit (9) of the dividend behind the 125 and repeat the process: 1259 / 138

Step 4:
If we divide 1259 by 138, we get 9 and a remainder of 17.
Write down 9 as next digit of the result. 
Result so far: 29.0
The remainder is 17 after subtracting 1242 from 1259.
Fetch the next digit (9) from the dividend, attach it to 17 and continue: 179 / 138

On to step 5:
138 can be fit into 179 1 times, resulting in a remainder of 41.
The number 1 becomes the next digit in our result. 
Result so far: 291.0
Subtracting 138 from 179 leaves us with 41.
Append the next digit (7) from the dividend to 41 and continue with: 417 / 138

Advancing to step 6:
417 divided by 138 is 3 with a remainder of 3.
The number 3 becomes the next digit in our result. 
Result so far: 2913.0
Deduct 414 from 417 and we're left with 3.
Take the next digit (6) from the dividend and append it to 3, then repeat: 36 / 138

On to step 7:
If we divide 36 by 138, we get 0 and a remainder of 36.
Put 0 as the next digit of the answer. 
Result so far: 29130.0
If we take 0 away from 36, we end up with 36.
Take the next digit (3) from the dividend and append it to 36, then repeat: 363 / 138

On to step 8:
363 divided by 138 is 2 with a remainder of 87.
The number 2 becomes the next digit in our result. 
Result so far: 291302.0
Subtracting 276 from 363 leaves us with 87.
Since there are no more digits in the dividend, we add a zero to the remainder making it 870, and continue the process.

Step 9:
138 goes into 870 6 times with a remainder of 42.
The number 6 becomes the next digit in our result. 
Result so far: 291302.6
The remainder is 42 after subtracting 828 from 870.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

On to step 10:
420 divided by 138 is 3 with a remainder of 6.
The next digit of our result is 3. 
Result so far: 291302.63
If we subtract 414 from 420, we get 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Advancing to step 11:
When dividing 60 by 138, we get 0 with a remainder of 60.
Write down 0 as next digit of the result. 
Result so far: 291302.63
If we subtract 0 from 60, we get 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Let's proceed to step 12:
138 can be fit into 600 4 times, resulting in a remainder of 48.
Record the quotient 4 as the next digit in the result. 
Result so far: 291302.6304
The remainder is 48 after subtracting 552 from 600.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Advancing to step 13:
The number 138 fits into 480 3 times, leaving a remainder of 66.
Use 3 as the next digit of our solution. 
Result so far: 291302.63043
Subtracting 414 from 480 leaves us with 66.
Since there are no more digits in the dividend, we add a zero to the remainder making it 660, and continue the process.

Step 14:
138 goes into 660 4 times with a remainder of 108.
Write down 4 as next digit of the result. 
Result so far: 291302.630434
If we take 552 away from 660, we end up with 108.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1080, and continue the process.

Let's proceed to step 15:
138 goes into 1080 7 times with a remainder of 114.
Put 7 as the next digit of the answer. 
Result so far: 291302.6304347
The remainder is 114 after subtracting 966 from 1080.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1140, and continue the process.

Going ahead to step 16:
138 goes into 1140 8 times with a remainder of 36.
The number 8 becomes the next digit in our result. 
Result so far: 291302.63043478
The remainder is 36 after subtracting 1104 from 1140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

In conclusion, the division gives 291302.63043478 with a balance of 3.6e-08.