138789 ÷ 27 
Our goal is to divide 138789 by 27.

Step 1:
27 can be fit into 1 0 times, resulting in a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Include the next digit (3) from the dividend after 1, then repeat: 13 / 27

Let's proceed to step 2:
27 can be fit into 13 0 times, resulting in a remainder of 13.
Put 0 as the next digit of the answer. 
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 / 27

Let's proceed to step 3:
When dividing 138 by 27, we get 5 with a remainder of 3.
Put 5 as the next digit of the answer. 
Result so far: 5.0
Deduct 135 from 138 and we're left with 3.
Include the next digit (7) from the dividend after 3, then repeat: 37 / 27

Step 4:
If we divide 37 by 27, we get 1 and a remainder of 10.
The next digit of our result is 1. 
Result so far: 51.0
The remainder is 10 after subtracting 27 from 37.
Append the next digit (8) from the dividend to 10 and continue with: 108 / 27

Step 5:
27 goes into 108 4 times with a remainder of 0.
The number 4 becomes the next digit in our result. 
Result so far: 514.0
Deduct 108 from 108 and we're left with 0.
Fetch the next digit (9) from the dividend, attach it to 0 and continue: 9 / 27

Let's proceed to step 6:
The number 27 fits into 9 0 times, leaving a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 5140.0
Subtract 0 from 9 to get 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Advancing to step 7:
27 can be fit into 90 3 times, resulting in a remainder of 9.
Write down 3 as next digit of the result. 
Result so far: 5140.3
Subtract 81 from 90 to get 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Moving on to step 8:
27 goes into 90 3 times with a remainder of 9.
Put 3 as the next digit of the answer. 
Result so far: 5140.33
If we subtract 81 from 90, we get 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

The quotient of the division is 5140.33, and the remainder is 0.009.