We're dividing 67281072 by 138 
We want to figure out the number of times 67281072 can be divided by 138.

Step 1:
138 can be fit into 6 0 times, resulting in a remainder of 6.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 6 to get 6.
Append the next digit (7) from the dividend to 6 and continue with: 67 / 138

On to step 2:
138 goes into 67 0 times with a remainder of 67.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 67, we end up with 67.
Include the next digit (2) from the dividend after 67, then repeat: 672 / 138

Advancing to step 3:
138 can be fit into 672 4 times, resulting in a remainder of 120.
Use 4 as the next digit of our solution. 
Result so far: 4.0
Subtracting 552 from 672 leaves us with 120.
Include the next digit (8) from the dividend after 120, then repeat: 1208 / 138

On to step 4:
When dividing 1208 by 138, we get 8 with a remainder of 104.
Record the quotient 8 as the next digit in the result. 
Result so far: 48.0
If we subtract 1104 from 1208, we get 104.
Fetch the next digit (1) from the dividend, attach it to 104 and continue: 1041 / 138

Step 5:
If we divide 1041 by 138, we get 7 and a remainder of 75.
The number 7 becomes the next digit in our result. 
Result so far: 487.0
If we subtract 966 from 1041, we get 75.
Include the next digit (0) from the dividend after 75, then repeat: 750 / 138

Moving on to step 6:
If we divide 750 by 138, we get 5 and a remainder of 60.
Put 5 as the next digit of the answer. 
Result so far: 4875.0
Deduct 690 from 750 and we're left with 60.
Fetch the next digit (7) from the dividend, attach it to 60 and continue: 607 / 138

Step 7:
The number 138 fits into 607 4 times, leaving a remainder of 55.
The number 4 becomes the next digit in our result. 
Result so far: 48754.0
Subtract 552 from 607 to get 55.
Take the next digit (2) from the dividend and append it to 55, then repeat: 552 / 138

On to step 8:
The number 138 fits into 552 4 times, leaving a remainder of 0.
Record the quotient 4 as the next digit in the result. 
Result so far: 487544.0
Subtract 552 from 552 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 9:
0 divided by 138 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 487544.0
If we subtract 0 from 0, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 10:
0 divided by 138 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 487544.0
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

After the division, we end up with 487544.0 and a remainder of 0.0.