We're dividing 54301159 by 138 
We're looking to find how many times 138 goes into 54301159.

Advancing to step 1:
The number 138 fits into 5 0 times, leaving a remainder of 5.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 5 leaves us with 5.
Fetch the next digit (4) from the dividend, attach it to 5 and continue: 54 / 138

On to step 2:
When dividing 54 by 138, we get 0 with a remainder of 54.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 54 leaves us with 54.
Fetch the next digit (3) from the dividend, attach it to 54 and continue: 543 / 138

Moving on to step 3:
The number 138 fits into 543 3 times, leaving a remainder of 129.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
The remainder is 129 after subtracting 414 from 543.
Include the next digit (0) from the dividend after 129, then repeat: 1290 / 138

Let's proceed to step 4:
When dividing 1290 by 138, we get 9 with a remainder of 48.
Put 9 as the next digit of the answer. 
Result so far: 39.0
The remainder is 48 after subtracting 1242 from 1290.
Include the next digit (1) from the dividend after 48, then repeat: 481 / 138

Moving on to step 5:
481 divided by 138 is 3 with a remainder of 67.
The next digit of our result is 3. 
Result so far: 393.0
Deduct 414 from 481 and we're left with 67.
Grab the next digit (1) from the dividend, add it to 67, then carry on: 671 / 138

Let's proceed to step 6:
When dividing 671 by 138, we get 4 with a remainder of 119.
The number 4 becomes the next digit in our result. 
Result so far: 3934.0
Deduct 552 from 671 and we're left with 119.
Include the next digit (5) from the dividend after 119, then repeat: 1195 / 138

Let's proceed to step 7:
The number 138 fits into 1195 8 times, leaving a remainder of 91.
The number 8 becomes the next digit in our result. 
Result so far: 39348.0
Deduct 1104 from 1195 and we're left with 91.
Append the next digit (9) from the dividend to 91 and continue with: 919 / 138

Step 8:
If we divide 919 by 138, we get 6 and a remainder of 91.
The number 6 becomes the next digit in our result. 
Result so far: 393486.0
Deduct 828 from 919 and we're left with 91.
Since there are no more digits in the dividend, we add a zero to the remainder making it 910, and continue the process.

Let's proceed to step 9:
The number 138 fits into 910 6 times, leaving a remainder of 82.
Put 6 as the next digit of the answer. 
Result so far: 393486.6
Subtracting 828 from 910 leaves us with 82.
Since there are no more digits in the dividend, we add a zero to the remainder making it 820, and continue the process.

Moving on to step 10:
138 goes into 820 5 times with a remainder of 130.
Put 5 as the next digit of the answer. 
Result so far: 393486.65
Subtracting 690 from 820 leaves us with 130.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1300, and continue the process.

On to step 11:
When dividing 1300 by 138, we get 9 with a remainder of 58.
The next digit of our result is 9. 
Result so far: 393486.659
Subtracting 1242 from 1300 leaves us with 58.
Since there are no more digits in the dividend, we add a zero to the remainder making it 580, and continue the process.

Let's proceed to step 12:
The number 138 fits into 580 4 times, leaving a remainder of 28.
The next digit of our result is 4. 
Result so far: 393486.6594
Subtract 552 from 580 to get 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Step 13:
138 can be fit into 280 2 times, resulting in a remainder of 4.
Write down 2 as next digit of the result. 
Result so far: 393486.65942
Deduct 276 from 280 and we're left with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

On to step 14:
138 can be fit into 40 0 times, resulting in a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 393486.65942
If we subtract 0 from 40, we get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Moving on to step 15:
If we divide 400 by 138, we get 2 and a remainder of 124.
Use 2 as the next digit of our solution. 
Result so far: 393486.6594202
The remainder is 124 after subtracting 276 from 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1240, and continue the process.

Advancing to step 16:
When dividing 1240 by 138, we get 8 with a remainder of 136.
Write down 8 as next digit of the result. 
Result so far: 393486.65942028
Subtracting 1104 from 1240 leaves us with 136.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1360, and continue the process.

The final result is 393486.65942028 with a remainder of 1.36e-07.