138944 ÷ 61 
We're looking to find how many times 61 goes into 138944.

Step 1:
61 can be fit into 1 0 times, resulting in a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Bring next digit (3) of the dividend behind the 1 and repeat the process: 13 / 61

Going ahead to step 2:
61 goes into 13 0 times with a remainder of 13.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 13 after subtracting 0 from 13.
Append the next digit (8) from the dividend to 13 and continue with: 138 / 61

Advancing to step 3:
If we divide 138 by 61, we get 2 and a remainder of 16.
The next digit of our result is 2. 
Result so far: 2.0
If we subtract 122 from 138, we get 16.
Include the next digit (9) from the dividend after 16, then repeat: 169 / 61

Going ahead to step 4:
61 goes into 169 2 times with a remainder of 47.
The number 2 becomes the next digit in our result. 
Result so far: 22.0
If we subtract 122 from 169, we get 47.
Bring next digit (4) of the dividend behind the 47 and repeat the process: 474 / 61

Step 5:
If we divide 474 by 61, we get 7 and a remainder of 47.
Use 7 as the next digit of our solution. 
Result so far: 227.0
The remainder is 47 after subtracting 427 from 474.
Grab the next digit (4) from the dividend, add it to 47, then carry on: 474 / 61

Going ahead to step 6:
474 divided by 61 is 7 with a remainder of 47.
Record the quotient 7 as the next digit in the result. 
Result so far: 2277.0
The remainder is 47 after subtracting 427 from 474.
Since there are no more digits in the dividend, we add a zero to the remainder making it 470, and continue the process.

Let's proceed to step 7:
61 goes into 470 7 times with a remainder of 43.
Use 7 as the next digit of our solution. 
Result so far: 2277.7
Subtracting 427 from 470 leaves us with 43.
Since there are no more digits in the dividend, we add a zero to the remainder making it 430, and continue the process.

Going ahead to step 8:
If we divide 430 by 61, we get 7 and a remainder of 3.
Use 7 as the next digit of our solution. 
Result so far: 2277.77
Subtract 427 from 430 to get 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

The final result is 2277.77 with a remainder of 0.003.