138998 ÷ 51 
We're looking to find how many times 51 goes into 138998.

Let's proceed to step 1:
51 can be fit into 1 0 times, resulting in a remainder of 1.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Take the next digit (3) from the dividend and append it to 1, then repeat: 13 / 51

Step 2:
When dividing 13 by 51, we get 0 with a remainder of 13.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 13, we end up with 13.
Append the next digit (8) from the dividend to 13 and continue with: 138 / 51

Step 3:
51 can be fit into 138 2 times, resulting in a remainder of 36.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Deduct 102 from 138 and we're left with 36.
Fetch the next digit (9) from the dividend, attach it to 36 and continue: 369 / 51

Let's proceed to step 4:
When dividing 369 by 51, we get 7 with a remainder of 12.
The next digit of our result is 7. 
Result so far: 27.0
Subtracting 357 from 369 leaves us with 12.
Grab the next digit (9) from the dividend, add it to 12, then carry on: 129 / 51

Going ahead to step 5:
129 divided by 51 is 2 with a remainder of 27.
Record the quotient 2 as the next digit in the result. 
Result so far: 272.0
If we take 102 away from 129, we end up with 27.
Append the next digit (8) from the dividend to 27 and continue with: 278 / 51

Let's proceed to step 6:
The number 51 fits into 278 5 times, leaving a remainder of 23.
The number 5 becomes the next digit in our result. 
Result so far: 2725.0
Subtracting 255 from 278 leaves us with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Advancing to step 7:
If we divide 230 by 51, we get 4 and a remainder of 26.
Write down 4 as next digit of the result. 
Result so far: 2725.4
Subtract 204 from 230 to get 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Moving on to step 8:
When dividing 260 by 51, we get 5 with a remainder of 5.
The next digit of our result is 5. 
Result so far: 2725.45
The remainder is 5 after subtracting 255 from 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Going ahead to step 9:
51 goes into 50 0 times with a remainder of 50.
Use 0 as the next digit of our solution. 
Result so far: 2725.45
If we subtract 0 from 50, we get 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Advancing to step 10:
500 divided by 51 is 9 with a remainder of 41.
Record the quotient 9 as the next digit in the result. 
Result so far: 2725.4509
Deduct 459 from 500 and we're left with 41.
Since there are no more digits in the dividend, we add a zero to the remainder making it 410, and continue the process.

Advancing to step 11:
When dividing 410 by 51, we get 8 with a remainder of 2.
The next digit of our result is 8. 
Result so far: 2725.45098
Subtract 408 from 410 to get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Going ahead to step 12:
20 divided by 51 is 0 with a remainder of 20.
Record the quotient 0 as the next digit in the result. 
Result so far: 2725.45098
If we take 0 away from 20, we end up with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 13:
200 divided by 51 is 3 with a remainder of 47.
Use 3 as the next digit of our solution. 
Result so far: 2725.4509803
Subtract 153 from 200 to get 47.
Since there are no more digits in the dividend, we add a zero to the remainder making it 470, and continue the process.

On to step 14:
51 goes into 470 9 times with a remainder of 11.
The next digit of our result is 9. 
Result so far: 2725.45098039
Deduct 459 from 470 and we're left with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

In conclusion, the division gives 2725.45098039 with a balance of 1.1e-08.