We divide 43495661 by 138
We want to figure out the number of times 43495661 can be divided by 138.

Let's proceed to 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
If we subtract 0 from 4, we get 4.
Bring next digit (3) of the dividend behind the 4 and repeat the process: 43 / 138

Moving on to step 2:
If we divide 43 by 138, we get 0 and a remainder of 43.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 43, we end up with 43.
Fetch the next digit (4) from the dividend, attach it to 43 and continue: 434 / 138

On to step 3:
138 goes into 434 3 times with a remainder of 20.
Write down 3 as next digit of the result. 
Result so far: 3.0
If we take 414 away from 434, we end up with 20.
Append the next digit (9) from the dividend to 20 and continue with: 209 / 138

Going ahead to step 4:
138 can be fit into 209 1 times, resulting in a remainder of 71.
Record the quotient 1 as the next digit in the result. 
Result so far: 31.0
Subtracting 138 from 209 leaves us with 71.
Take the next digit (5) from the dividend and append it to 71, then repeat: 715 / 138

Going ahead to step 5:
138 can be fit into 715 5 times, resulting in a remainder of 25.
Use 5 as the next digit of our solution. 
Result so far: 315.0
If we subtract 690 from 715, we get 25.
Fetch the next digit (6) from the dividend, attach it to 25 and continue: 256 / 138

Let's proceed to step 6:
256 divided by 138 is 1 with a remainder of 118.
Record the quotient 1 as the next digit in the result. 
Result so far: 3151.0
Subtract 138 from 256 to get 118.
Bring next digit (6) of the dividend behind the 118 and repeat the process: 1186 / 138

Advancing to step 7:
If we divide 1186 by 138, we get 8 and a remainder of 82.
The next digit of our result is 8. 
Result so far: 31518.0
Deduct 1104 from 1186 and we're left with 82.
Grab the next digit (1) from the dividend, add it to 82, then carry on: 821 / 138

Moving on to step 8:
138 can be fit into 821 5 times, resulting in a remainder of 131.
Use 5 as the next digit of our solution. 
Result so far: 315185.0
The remainder is 131 after subtracting 690 from 821.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1310, and continue the process.

Step 9:
When dividing 1310 by 138, we get 9 with a remainder of 68.
The next digit of our result is 9. 
Result so far: 315185.9
If we subtract 1242 from 1310, we get 68.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

Step 10:
138 goes into 680 4 times with a remainder of 128.
The next digit of our result is 4. 
Result so far: 315185.94
Subtract 552 from 680 to get 128.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1280, and continue the process.

On to step 11:
138 can be fit into 1280 9 times, resulting in a remainder of 38.
Put 9 as the next digit of the answer. 
Result so far: 315185.949
If we subtract 1242 from 1280, we get 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Let's proceed to step 12:
When dividing 380 by 138, we get 2 with a remainder of 104.
Record the quotient 2 as the next digit in the result. 
Result so far: 315185.9492
Subtracting 276 from 380 leaves us with 104.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1040, and continue the process.

Advancing to step 13:
If we divide 1040 by 138, we get 7 and a remainder of 74.
The number 7 becomes the next digit in our result. 
Result so far: 315185.94927
Subtract 966 from 1040 to get 74.
Since there are no more digits in the dividend, we add a zero to the remainder making it 740, and continue the process.

Moving on to step 14:
138 can be fit into 740 5 times, resulting in a remainder of 50.
Record the quotient 5 as the next digit in the result. 
Result so far: 315185.949275
The remainder is 50 after subtracting 690 from 740.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

On to step 15:
138 goes into 500 3 times with a remainder of 86.
The number 3 becomes the next digit in our result. 
Result so far: 315185.9492753
The remainder is 86 after subtracting 414 from 500.
Since there are no more digits in the dividend, we add a zero to the remainder making it 860, and continue the process.

Going ahead to step 16:
860 divided by 138 is 6 with a remainder of 32.
The next digit of our result is 6. 
Result so far: 315185.94927536
Subtracting 828 from 860 leaves us with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

The final result is 315185.94927536 with a remainder of 3.2e-08.