Lets break this up. 3 goes into the 4 in the hundred's place 1
time. Bring down the 1 in the ten's place to make 11. 3 goes into
11--> 3 times. 2 left over. So bring down the 4 from the one's
place to make it 24. 3 goes into 24--> 8 times. so 414/3=138