We divide 54389431 by 138
We're looking to find how many times 138 goes into 54389431.

Going ahead to step 1:
When dividing 5 by 138, we get 0 with a remainder of 5.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 5 after subtracting 0 from 5.
Grab the next digit (4) from the dividend, add it to 5, then carry on: 54 / 138

Moving on to step 2:
If we divide 54 by 138, we get 0 and a remainder of 54.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 54 and we're left with 54.
Grab the next digit (3) from the dividend, add it to 54, then carry on: 543 / 138

Moving on to step 3:
138 goes into 543 3 times with a remainder of 129.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
Deduct 414 from 543 and we're left with 129.
Grab the next digit (8) from the dividend, add it to 129, then carry on: 1298 / 138

Step 4:
138 goes into 1298 9 times with a remainder of 56.
Use 9 as the next digit of our solution. 
Result so far: 39.0
Subtracting 1242 from 1298 leaves us with 56.
Append the next digit (9) from the dividend to 56 and continue with: 569 / 138

On to step 5:
138 can be fit into 569 4 times, resulting in a remainder of 17.
Put 4 as the next digit of the answer. 
Result so far: 394.0
Deduct 552 from 569 and we're left with 17.
Bring next digit (4) of the dividend behind the 17 and repeat the process: 174 / 138

Moving on to step 6:
If we divide 174 by 138, we get 1 and a remainder of 36.
Use 1 as the next digit of our solution. 
Result so far: 3941.0
If we take 138 away from 174, we end up with 36.
Append the next digit (3) from the dividend to 36 and continue with: 363 / 138

Step 7:
The number 138 fits into 363 2 times, leaving a remainder of 87.
The number 2 becomes the next digit in our result. 
Result so far: 39412.0
If we subtract 276 from 363, we get 87.
Grab the next digit (1) from the dividend, add it to 87, then carry on: 871 / 138

On to step 8:
871 divided by 138 is 6 with a remainder of 43.
Put 6 as the next digit of the answer. 
Result so far: 394126.0
Subtract 828 from 871 to get 43.
Since there are no more digits in the dividend, we add a zero to the remainder making it 430, and continue the process.

On to step 9:
138 goes into 430 3 times with a remainder of 16.
Put 3 as the next digit of the answer. 
Result so far: 394126.3
Subtract 414 from 430 to get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Going ahead to step 10:
When dividing 160 by 138, we get 1 with a remainder of 22.
Write down 1 as next digit of the result. 
Result so far: 394126.31
If we take 138 away from 160, we end up with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

On to step 11:
When dividing 220 by 138, we get 1 with a remainder of 82.
Record the quotient 1 as the next digit in the result. 
Result so far: 394126.311
The remainder is 82 after subtracting 138 from 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 820, and continue the process.

Our division results in 394126.311 with a remaining 0.0082.