31752407 ÷ 138 
Our goal is to divide 31752407 by 138.

On to step 1:
If we divide 3 by 138, we get 0 and a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Take the next digit (1) from the dividend and append it to 3, then repeat: 31 / 138

On to step 2:
The number 138 fits into 31 0 times, leaving a remainder of 31.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 31, we end up with 31.
Grab the next digit (7) from the dividend, add it to 31, then carry on: 317 / 138

Advancing to step 3:
138 goes into 317 2 times with a remainder of 41.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Deduct 276 from 317 and we're left with 41.
Include the next digit (5) from the dividend after 41, then repeat: 415 / 138

Moving on to step 4:
When dividing 415 by 138, we get 3 with a remainder of 1.
Record the quotient 3 as the next digit in the result. 
Result so far: 23.0
The remainder is 1 after subtracting 414 from 415.
Include the next digit (2) from the dividend after 1, then repeat: 12 / 138

Let's proceed to step 5:
138 goes into 12 0 times with a remainder of 12.
Record the quotient 0 as the next digit in the result. 
Result so far: 230.0
If we subtract 0 from 12, we get 12.
Include the next digit (4) from the dividend after 12, then repeat: 124 / 138

Advancing to step 6:
When dividing 124 by 138, we get 0 with a remainder of 124.
Put 0 as the next digit of the answer. 
Result so far: 2300.0
If we take 0 away from 124, we end up with 124.
Take the next digit (0) from the dividend and append it to 124, then repeat: 1240 / 138

Advancing to step 7:
138 goes into 1240 8 times with a remainder of 136.
Use 8 as the next digit of our solution. 
Result so far: 23008.0
Subtracting 1104 from 1240 leaves us with 136.
Take the next digit (7) from the dividend and append it to 136, then repeat: 1367 / 138

Going ahead to step 8:
When dividing 1367 by 138, we get 9 with a remainder of 125.
Write down 9 as next digit of the result. 
Result so far: 230089.0
Subtract 1242 from 1367 to get 125.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1250, and continue the process.

Going ahead to step 9:
138 can be fit into 1250 9 times, resulting in a remainder of 8.
Record the quotient 9 as the next digit in the result. 
Result so far: 230089.9
If we subtract 1242 from 1250, we get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Moving on to step 10:
The number 138 fits into 80 0 times, leaving a remainder of 80.
The number 0 becomes the next digit in our result. 
Result so far: 230089.9
If we subtract 0 from 80, we get 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Step 11:
When dividing 800 by 138, we get 5 with a remainder of 110.
Write down 5 as next digit of the result. 
Result so far: 230089.905
If we subtract 690 from 800, we get 110.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1100, and continue the process.

Going ahead to step 12:
If we divide 1100 by 138, we get 7 and a remainder of 134.
Put 7 as the next digit of the answer. 
Result so far: 230089.9057
The remainder is 134 after subtracting 966 from 1100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1340, and continue the process.

Advancing to step 13:
The number 138 fits into 1340 9 times, leaving a remainder of 98.
Write down 9 as next digit of the result. 
Result so far: 230089.90579
Deduct 1242 from 1340 and we're left with 98.
Since there are no more digits in the dividend, we add a zero to the remainder making it 980, and continue the process.

On to step 14:
980 divided by 138 is 7 with a remainder of 14.
The number 7 becomes the next digit in our result. 
Result so far: 230089.905797
If we subtract 966 from 980, we get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Advancing to step 15:
The number 138 fits into 140 1 times, leaving a remainder of 2.
Record the quotient 1 as the next digit in the result. 
Result so far: 230089.9057971
If we subtract 138 from 140, we get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Advancing to step 16:
When dividing 20 by 138, we get 0 with a remainder of 20.
Record the quotient 0 as the next digit in the result. 
Result so far: 230089.9057971
If we take 0 away from 20, we end up with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

After the division, we end up with 230089.9057971 and a remainder of 2e-08.