We divide 138351 by 54
Our goal is to divide 138351 by 54.

Let's proceed to step 1:
The number 54 fits into 1 0 times, leaving a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Include the next digit (3) from the dividend after 1, then repeat: 13 / 54

Advancing to step 2:
54 goes into 13 0 times with a remainder of 13.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 13 to get 13.
Append the next digit (8) from the dividend to 13 and continue with: 138 / 54

Let's proceed to step 3:
The number 54 fits into 138 2 times, leaving a remainder of 30.
Write down 2 as next digit of the result. 
Result so far: 2.0
The remainder is 30 after subtracting 108 from 138.
Grab the next digit (3) from the dividend, add it to 30, then carry on: 303 / 54

Moving on to step 4:
If we divide 303 by 54, we get 5 and a remainder of 33.
Put 5 as the next digit of the answer. 
Result so far: 25.0
Subtract 270 from 303 to get 33.
Include the next digit (5) from the dividend after 33, then repeat: 335 / 54

Step 5:
The number 54 fits into 335 6 times, leaving a remainder of 11.
Record the quotient 6 as the next digit in the result. 
Result so far: 256.0
If we take 324 away from 335, we end up with 11.
Grab the next digit (1) from the dividend, add it to 11, then carry on: 111 / 54

Moving on to step 6:
The number 54 fits into 111 2 times, leaving a remainder of 3.
Use 2 as the next digit of our solution. 
Result so far: 2562.0
If we take 108 away from 111, we end up with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Advancing to step 7:
54 goes into 30 0 times with a remainder of 30.
The number 0 becomes the next digit in our result. 
Result so far: 2562.0
Subtracting 0 from 30 leaves us with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Going ahead to step 8:
When dividing 300 by 54, we get 5 with a remainder of 30.
Write down 5 as next digit of the result. 
Result so far: 2562.05
Deduct 270 from 300 and we're left with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Going ahead to step 9:
The number 54 fits into 300 5 times, leaving a remainder of 30.
The number 5 becomes the next digit in our result. 
Result so far: 2562.055
Deduct 270 from 300 and we're left with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

In conclusion, the division gives 2562.055 with a balance of 0.003.