138792 divided by 61 
We want to divide 138792 by 61.

Let's proceed to step 1:
61 goes into 1 0 times with a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Append the next digit (3) from the dividend to 1 and continue with: 13 / 61

Step 2:
61 goes into 13 0 times with a remainder of 13.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 13 and we're left with 13.
Take the next digit (8) from the dividend and append it to 13, then repeat: 138 / 61

Step 3:
61 can be fit into 138 2 times, resulting in a remainder of 16.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
If we take 122 away from 138, we end up with 16.
Fetch the next digit (7) from the dividend, attach it to 16 and continue: 167 / 61

Let's proceed to step 4:
When dividing 167 by 61, we get 2 with a remainder of 45.
Record the quotient 2 as the next digit in the result. 
Result so far: 22.0
The remainder is 45 after subtracting 122 from 167.
Fetch the next digit (9) from the dividend, attach it to 45 and continue: 459 / 61

Moving on to step 5:
61 can be fit into 459 7 times, resulting in a remainder of 32.
Record the quotient 7 as the next digit in the result. 
Result so far: 227.0
Subtract 427 from 459 to get 32.
Bring next digit (2) of the dividend behind the 32 and repeat the process: 322 / 61

Step 6:
61 goes into 322 5 times with a remainder of 17.
Use 5 as the next digit of our solution. 
Result so far: 2275.0
Deduct 305 from 322 and we're left with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Step 7:
The number 61 fits into 170 2 times, leaving a remainder of 48.
Use 2 as the next digit of our solution. 
Result so far: 2275.2
Subtracting 122 from 170 leaves us with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Moving on to step 8:
480 divided by 61 is 7 with a remainder of 53.
Record the quotient 7 as the next digit in the result. 
Result so far: 2275.27
If we subtract 427 from 480, we get 53.
Since there are no more digits in the dividend, we add a zero to the remainder making it 530, and continue the process.

On to step 9:
61 can be fit into 530 8 times, resulting in a remainder of 42.
Write down 8 as next digit of the result. 
Result so far: 2275.278
The remainder is 42 after subtracting 488 from 530.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Advancing to step 10:
61 can be fit into 420 6 times, resulting in a remainder of 54.
Use 6 as the next digit of our solution. 
Result so far: 2275.2786
The remainder is 54 after subtracting 366 from 420.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Step 11:
61 goes into 540 8 times with a remainder of 52.
Write down 8 as next digit of the result. 
Result so far: 2275.27868
Subtract 488 from 540 to get 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

On to step 12:
520 divided by 61 is 8 with a remainder of 32.
Write down 8 as next digit of the result. 
Result so far: 2275.278688
If we subtract 488 from 520, we get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Our division results in 2275.278688 with a remaining 3.2e-06.