A decimal number is simply a way of representing a number in such a way that the place value of each digit is ten times that of the digit to its right. A decimal representation does not require a decimal point. So the required decimal representation is 138, exactly as in the question.
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4 can go into 138, but not evenly. The answer if you put 4 into 138 then you will get a decimal. You will get 0.028986. Now if you want 138 into 4 then you will get34.5.
.138
It is 138.
One hand is equal to 10.16 centimetres. Therefore, rounded to two decimal places, 138 centimetres is equal to 138/10.16 = 13.58 hands.
Rounded to two decimal places, 100 - ((138/239) x 100) = 42.26 percent.