We look at the division of 59904196 by 138 
We want to figure out the number of times 59904196 can be divided by 138.

Advancing to step 1:
The number 138 fits into 5 0 times, leaving a remainder of 5.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 5 and we're left with 5.
Bring next digit (9) of the dividend behind the 5 and repeat the process: 59 / 138

Going ahead to step 2:
If we divide 59 by 138, we get 0 and a remainder of 59.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 59 and we're left with 59.
Grab the next digit (9) from the dividend, add it to 59, then carry on: 599 / 138

Let's proceed to step 3:
138 can be fit into 599 4 times, resulting in a remainder of 47.
The next digit of our result is 4. 
Result so far: 4.0
Subtracting 552 from 599 leaves us with 47.
Take the next digit (0) from the dividend and append it to 47, then repeat: 470 / 138

Advancing to step 4:
The number 138 fits into 470 3 times, leaving a remainder of 56.
Use 3 as the next digit of our solution. 
Result so far: 43.0
Subtract 414 from 470 to get 56.
Grab the next digit (4) from the dividend, add it to 56, then carry on: 564 / 138

On to step 5:
When dividing 564 by 138, we get 4 with a remainder of 12.
Put 4 as the next digit of the answer. 
Result so far: 434.0
If we take 552 away from 564, we end up with 12.
Include the next digit (1) from the dividend after 12, then repeat: 121 / 138

Going ahead to step 6:
121 divided by 138 is 0 with a remainder of 121.
Use 0 as the next digit of our solution. 
Result so far: 4340.0
If we subtract 0 from 121, we get 121.
Append the next digit (9) from the dividend to 121 and continue with: 1219 / 138

Step 7:
The number 138 fits into 1219 8 times, leaving a remainder of 115.
Record the quotient 8 as the next digit in the result. 
Result so far: 43408.0
If we subtract 1104 from 1219, we get 115.
Append the next digit (6) from the dividend to 115 and continue with: 1156 / 138

Step 8:
The number 138 fits into 1156 8 times, leaving a remainder of 52.
The number 8 becomes the next digit in our result. 
Result so far: 434088.0
If we take 1104 away from 1156, we end up with 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Step 9:
138 can be fit into 520 3 times, resulting in a remainder of 106.
Write down 3 as next digit of the result. 
Result so far: 434088.3
Deduct 414 from 520 and we're left with 106.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1060, and continue the process.

Going ahead to step 10:
When dividing 1060 by 138, we get 7 with a remainder of 94.
Put 7 as the next digit of the answer. 
Result so far: 434088.37
The remainder is 94 after subtracting 966 from 1060.
Since there are no more digits in the dividend, we add a zero to the remainder making it 940, and continue the process.

On to step 11:
940 divided by 138 is 6 with a remainder of 112.
Record the quotient 6 as the next digit in the result. 
Result so far: 434088.376
Subtract 828 from 940 to get 112.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1120, and continue the process.

Going ahead to step 12:
138 goes into 1120 8 times with a remainder of 16.
The next digit of our result is 8. 
Result so far: 434088.3768
If we take 1104 away from 1120, we end up with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Let's proceed to step 13:
The number 138 fits into 160 1 times, leaving a remainder of 22.
Write down 1 as next digit of the result. 
Result so far: 434088.37681
Deduct 138 from 160 and we're left with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Let's proceed to step 14:
138 goes into 220 1 times with a remainder of 82.
Record the quotient 1 as the next digit in the result. 
Result so far: 434088.376811
Deduct 138 from 220 and we're left 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.

The final outcome is 434088.376811, with a leftover of 8.2e-06.