28178244 divided by 138 
Our goal is to divide 28178244 by 138.

Moving on to step 1:
2 divided by 138 is 0 with a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Fetch the next digit (8) from the dividend, attach it to 2 and continue: 28 / 138

Advancing to step 2:
The number 138 fits into 28 0 times, leaving a remainder of 28.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 28 to get 28.
Fetch the next digit (1) from the dividend, attach it to 28 and continue: 281 / 138

Step 3:
138 can be fit into 281 2 times, resulting in a remainder of 5.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Subtract 276 from 281 to get 5.
Include the next digit (7) from the dividend after 5, then repeat: 57 / 138

On to step 4:
57 divided by 138 is 0 with a remainder of 57.
The number 0 becomes the next digit in our result. 
Result so far: 20.0
Subtract 0 from 57 to get 57.
Take the next digit (8) from the dividend and append it to 57, then repeat: 578 / 138

Going ahead to step 5:
138 can be fit into 578 4 times, resulting in a remainder of 26.
The next digit of our result is 4. 
Result so far: 204.0
Subtract 552 from 578 to get 26.
Take the next digit (2) from the dividend and append it to 26, then repeat: 262 / 138

Let's proceed to step 6:
If we divide 262 by 138, we get 1 and a remainder of 124.
Record the quotient 1 as the next digit in the result. 
Result so far: 2041.0
If we subtract 138 from 262, we get 124.
Grab the next digit (4) from the dividend, add it to 124, then carry on: 1244 / 138

Let's proceed to step 7:
1244 divided by 138 is 9 with a remainder of 2.
Record the quotient 9 as the next digit in the result. 
Result so far: 20419.0
If we subtract 1242 from 1244, we get 2.
Append the next digit (4) from the dividend to 2 and continue with: 24 / 138

Advancing to step 8:
If we divide 24 by 138, we get 0 and a remainder of 24.
Use 0 as the next digit of our solution. 
Result so far: 204190.0
Subtracting 0 from 24 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.

Moving on to step 9:
When dividing 240 by 138, we get 1 with a remainder of 102.
Put 1 as the next digit of the answer. 
Result so far: 204190.1
Subtract 138 from 240 to 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 10:
The number 138 fits into 1020 7 times, leaving a remainder of 54.
Record the quotient 7 as the next digit in the result. 
Result so far: 204190.17
Deduct 966 from 1020 and we're left with 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Moving on to step 11:
When dividing 540 by 138, we get 3 with a remainder of 126.
Use 3 as the next digit of our solution. 
Result so far: 204190.173
If we take 414 away from 540, we end up with 126.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1260, and continue the process.

Let's proceed to step 12:
If we divide 1260 by 138, we get 9 and a remainder of 18.
Record the quotient 9 as the next digit in the result. 
Result so far: 204190.1739
If we take 1242 away from 1260, we end up with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Let's proceed to step 13:
138 goes into 180 1 times with a remainder of 42.
Put 1 as the next digit of the answer. 
Result so far: 204190.17391
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.

Advancing to step 14:
When dividing 420 by 138, we get 3 with a remainder of 6.
The next digit of our result is 3. 
Result so far: 204190.173913
If we take 414 away from 420, we end up 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.

Let's proceed to step 15:
60 divided by 138 is 0 with a remainder of 60.
Use 0 as the next digit of our solution. 
Result so far: 204190.173913
Subtracting 0 from 60 leaves us 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.

Moving on to step 16:
When dividing 600 by 138, we get 4 with a remainder of 48.
Use 4 as the next digit of our solution. 
Result so far: 204190.17391304
If we take 552 away from 600, we end up 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.

In conclusion, the division gives 204190.17391304 with a balance of 4.8e-08.