85323149 ÷ 138 
We're looking to find how many times 138 goes into 85323149.

Let's proceed to step 1:
138 goes into 8 0 times with a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Include the next digit (5) from the dividend after 8, then repeat: 85 / 138

Moving on to step 2:
If we divide 85 by 138, we get 0 and a remainder of 85.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 85 to get 85.
Bring next digit (3) of the dividend behind the 85 and repeat the process: 853 / 138

Moving on to step 3:
If we divide 853 by 138, we get 6 and a remainder of 25.
Record the quotient 6 as the next digit in the result. 
Result so far: 6.0
Deduct 828 from 853 and we're left with 25.
Append the next digit (2) from the dividend to 25 and continue with: 252 / 138

Step 4:
138 goes into 252 1 times with a remainder of 114.
Write down 1 as next digit of the result. 
Result so far: 61.0
Subtract 138 from 252 to get 114.
Append the next digit (3) from the dividend to 114 and continue with: 1143 / 138

On to step 5:
When dividing 1143 by 138, we get 8 with a remainder of 39.
The number 8 becomes the next digit in our result. 
Result so far: 618.0
Subtracting 1104 from 1143 leaves us with 39.
Fetch the next digit (1) from the dividend, attach it to 39 and continue: 391 / 138

Step 6:
When dividing 391 by 138, we get 2 with a remainder of 115.
Use 2 as the next digit of our solution. 
Result so far: 6182.0
Subtracting 276 from 391 leaves us with 115.
Fetch the next digit (4) from the dividend, attach it to 115 and continue: 1154 / 138

Going ahead to step 7:
138 can be fit into 1154 8 times, resulting in a remainder of 50.
Write down 8 as next digit of the result. 
Result so far: 61828.0
Subtracting 1104 from 1154 leaves us with 50.
Append the next digit (9) from the dividend to 50 and continue with: 509 / 138

Step 8:
509 divided by 138 is 3 with a remainder of 95.
Put 3 as the next digit of the answer. 
Result so far: 618283.0
If we subtract 414 from 509, 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.

Advancing to step 9:
The number 138 fits into 950 6 times, leaving a remainder of 122.
Write down 6 as next digit of the result. 
Result so far: 618283.6
If we subtract 828 from 950, we get 122.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1220, and continue the process.

On to step 10:
1220 divided by 138 is 8 with a remainder of 116.
Write down 8 as next digit of the result. 
Result so far: 618283.68
Subtracting 1104 from 1220 leaves us with 116.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1160, and continue the process.

Moving on to step 11:
1160 divided by 138 is 8 with a remainder of 56.
Use 8 as the next digit of our solution. 
Result so far: 618283.688
Deduct 1104 from 1160 and we're left with 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Our division results in 618283.688 with a remaining 0.0056.