We look at the division of 81460728 by 138 
Let's see how many times 138 fits into 81460728.

On to step 1:
The number 138 fits into 8 0 times, leaving a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Take the next digit (1) from the dividend and append it to 8, then repeat: 81 / 138

Let's proceed to step 2:
When dividing 81 by 138, we get 0 with a remainder of 81.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 81 and we're left with 81.
Take the next digit (4) from the dividend and append it to 81, then repeat: 814 / 138

On to step 3:
138 goes into 814 5 times with a remainder of 124.
Write down 5 as next digit of the result. 
Result so far: 5.0
Subtract 690 from 814 to get 124.
Append the next digit (6) from the dividend to 124 and continue with: 1246 / 138

Going ahead to step 4:
138 can be fit into 1246 9 times, resulting in a remainder of 4.
The next digit of our result is 9. 
Result so far: 59.0
Subtract 1242 from 1246 to get 4.
Take the next digit (0) from the dividend and append it to 4, then repeat: 40 / 138

Going ahead to step 5:
The number 138 fits into 40 0 times, leaving a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 590.0
The remainder is 40 after subtracting 0 from 40.
Include the next digit (7) from the dividend after 40, then repeat: 407 / 138

Advancing to step 6:
138 goes into 407 2 times with a remainder of 131.
The next digit of our result is 2. 
Result so far: 5902.0
If we take 276 away from 407, we end up with 131.
Append the next digit (2) from the dividend to 131 and continue with: 1312 / 138

Let's proceed to step 7:
The number 138 fits into 1312 9 times, leaving a remainder of 70.
The number 9 becomes the next digit in our result. 
Result so far: 59029.0
Deduct 1242 from 1312 and we're left with 70.
Grab the next digit (8) from the dividend, add it to 70, then carry on: 708 / 138

Step 8:
708 divided by 138 is 5 with a remainder of 18.
The number 5 becomes the next digit in our result. 
Result so far: 590295.0
If we subtract 690 from 708, we 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.

Step 9:
If we divide 180 by 138, we get 1 and a remainder of 42.
Write down 1 as next digit of the result. 
Result so far: 590295.1
If we take 138 away from 180, we end up with 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

On to step 10:
420 divided by 138 is 3 with a remainder of 6.
Write down 3 as next digit of the result. 
Result so far: 590295.13
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.

Advancing to step 11:
60 divided by 138 is 0 with a remainder of 60.
Record the quotient 0 as the next digit in the result. 
Result so far: 590295.13
Subtract 0 from 60 to get 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 12:
138 can be fit into 600 4 times, resulting in a remainder of 48.
The next digit of our result is 4. 
Result so far: 590295.1304
If we subtract 552 from 600, we get 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Moving on to step 13:
The number 138 fits into 480 3 times, leaving a remainder of 66.
Use 3 as the next digit of our solution. 
Result so far: 590295.13043
If we take 414 away from 480, we end up with 66.
Since there are no more digits in the dividend, we add a zero to the remainder making it 660, and continue the process.

Going ahead to step 14:
If we divide 660 by 138, we get 4 and a remainder of 108.
Record the quotient 4 as the next digit in the result. 
Result so far: 590295.130434
The remainder is 108 after subtracting 552 from 660.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1080, and continue the process.

Let's proceed to step 15:
If we divide 1080 by 138, we get 7 and a remainder of 114.
Write down 7 as next digit of the result. 
Result so far: 590295.1304347
The remainder is 114 after subtracting 966 from 1080.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1140, and continue the process.

On to step 16:
The number 138 fits into 1140 8 times, leaving a remainder of 36.
Use 8 as the next digit of our solution. 
Result so far: 590295.13043478
If we subtract 1104 from 1140, we get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

In conclusion, the division gives 590295.13043478 with a balance of 3.6e-08.