We look at the division of 27253167 by 138 
We're looking to find how many times 138 goes into 27253167.

Step 1:
138 can be fit into 2 0 times, resulting in a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Take the next digit (7) from the dividend and append it to 2, then repeat: 27 / 138

Moving on to step 2:
If we divide 27 by 138, we get 0 and a remainder of 27.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 27 and we're left with 27.
Take the next digit (2) from the dividend and append it to 27, then repeat: 272 / 138

Going ahead to step 3:
138 goes into 272 1 times with a remainder of 134.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we take 138 away from 272, we end up with 134.
Bring next digit (5) of the dividend behind the 134 and repeat the process: 1345 / 138

Let's proceed to step 4:
The number 138 fits into 1345 9 times, leaving a remainder of 103.
Use 9 as the next digit of our solution. 
Result so far: 19.0
Subtract 1242 from 1345 to get 103.
Take the next digit (3) from the dividend and append it to 103, then repeat: 1033 / 138

On to step 5:
1033 divided by 138 is 7 with a remainder of 67.
Write down 7 as next digit of the result. 
Result so far: 197.0
Subtract 966 from 1033 to get 67.
Fetch the next digit (1) from the dividend, attach it to 67 and continue: 671 / 138

Let's proceed to step 6:
671 divided by 138 is 4 with a remainder of 119.
Use 4 as the next digit of our solution. 
Result so far: 1974.0
Subtract 552 from 671 to get 119.
Grab the next digit (6) from the dividend, add it to 119, then carry on: 1196 / 138

Moving on to step 7:
When dividing 1196 by 138, we get 8 with a remainder of 92.
Write down 8 as next digit of the result. 
Result so far: 19748.0
If we subtract 1104 from 1196, we get 92.
Grab the next digit (7) from the dividend, add it to 92, then carry on: 927 / 138

Advancing to step 8:
138 goes into 927 6 times with a remainder of 99.
Put 6 as the next digit of the answer. 
Result so far: 197486.0
Subtract 828 from 927 to get 99.
Since there are no more digits in the dividend, we add a zero to the remainder making it 990, and continue the process.

Moving on to step 9:
When dividing 990 by 138, we get 7 with a remainder of 24.
Write down 7 as next digit of the result. 
Result so far: 197486.7
Subtracting 966 from 990 leaves us with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Advancing to step 10:
The number 138 fits into 240 1 times, leaving a remainder of 102.
The number 1 becomes the next digit in our result. 
Result so far: 197486.71
If we subtract 138 from 240, we get 102.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1020, and continue the process.

Advancing to step 11:
1020 divided by 138 is 7 with a remainder of 54.
The number 7 becomes the next digit in our result. 
Result so far: 197486.717
If we subtract 966 from 1020, we get 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Advancing to step 12:
When dividing 540 by 138, we get 3 with a remainder of 126.
Write down 3 as next digit of the result. 
Result so far: 197486.7173
Subtract 414 from 540 to get 126.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1260, and continue the process.

Going ahead to step 13:
138 can be fit into 1260 9 times, resulting in a remainder of 18.
Record the quotient 9 as the next digit in the result. 
Result so far: 197486.71739
Subtract 1242 from 1260 to get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Going ahead to step 14:
180 divided by 138 is 1 with a remainder of 42.
Write down 1 as next digit of the result. 
Result so far: 197486.717391
Subtract 138 from 180 to get 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Let's proceed to step 15:
The number 138 fits into 420 3 times, leaving a remainder of 6.
Write down 3 as next digit of the result. 
Result so far: 197486.7173913
Deduct 414 from 420 and we're left with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Step 16:
60 divided by 138 is 0 with a remainder of 60.
The number 0 becomes the next digit in our result. 
Result so far: 197486.7173913
Deduct 0 from 60 and we're left with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

The quotient of the division is 197486.7173913, and the remainder is 6e-08.