86725019 ÷ 138 
We want to divide 86725019 by 138.

Step 1:
The number 138 fits into 8 0 times, leaving a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Fetch the next digit (6) from the dividend, attach it to 8 and continue: 86 / 138

Advancing to step 2:
86 divided by 138 is 0 with a remainder of 86.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 86 and we're left with 86.
Fetch the next digit (7) from the dividend, attach it to 86 and continue: 867 / 138

Let's proceed to step 3:
138 can be fit into 867 6 times, resulting in a remainder of 39.
Use 6 as the next digit of our solution. 
Result so far: 6.0
Subtracting 828 from 867 leaves us with 39.
Fetch the next digit (2) from the dividend, attach it to 39 and continue: 392 / 138

Let's proceed to step 4:
392 divided by 138 is 2 with a remainder of 116.
The number 2 becomes the next digit in our result. 
Result so far: 62.0
If we take 276 away from 392, we end up with 116.
Append the next digit (5) from the dividend to 116 and continue with: 1165 / 138

Going ahead to step 5:
138 goes into 1165 8 times with a remainder of 61.
The next digit of our result is 8. 
Result so far: 628.0
Deduct 1104 from 1165 and we're left with 61.
Include the next digit (0) from the dividend after 61, then repeat: 610 / 138

Moving on to step 6:
138 can be fit into 610 4 times, resulting in a remainder of 58.
Write down 4 as next digit of the result. 
Result so far: 6284.0
Subtracting 552 from 610 leaves us with 58.
Take the next digit (1) from the dividend and append it to 58, then repeat: 581 / 138

Advancing to step 7:
581 divided by 138 is 4 with a remainder of 29.
Use 4 as the next digit of our solution. 
Result so far: 62844.0
If we subtract 552 from 581, we get 29.
Grab the next digit (9) from the dividend, add it to 29, then carry on: 299 / 138

Advancing to step 8:
138 goes into 299 2 times with a remainder of 23.
Record the quotient 2 as the next digit in the result. 
Result so far: 628442.0
Subtract 276 from 299 to get 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Moving on to step 9:
When dividing 230 by 138, we get 1 with a remainder of 92.
Write down 1 as next digit of the result. 
Result so far: 628442.1
Deduct 138 from 230 and we're left with 92.
Since there are no more digits in the dividend, we add a zero to the remainder making it 920, and continue the process.

Moving on to step 10:
If we divide 920 by 138, we get 6 and a remainder of 92.
Record the quotient 6 as the next digit in the result. 
Result so far: 628442.16
Deduct 828 from 920 and we're left with 92.
Since there are no more digits in the dividend, we add a zero to the remainder making it 920, and continue the process.

Going ahead to step 11:
138 can be fit into 920 6 times, resulting in a remainder of 92.
Record the quotient 6 as the next digit in the result. 
Result so far: 628442.166
If we subtract 828 from 920, we get 92.
Since there are no more digits in the dividend, we add a zero to the remainder making it 920, and continue the process.

Our division results in 628442.166 with a remaining 0.0092.