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\begin{array}{l}\phantom{138)}\phantom{1}\\138\overline{)400}\\\end{array}
Use the 1^{st} digit 4 from dividend 400
\begin{array}{l}\phantom{138)}0\phantom{2}\\138\overline{)400}\\\end{array}
Since 4 is less than 138, use the next digit 0 from dividend 400 and add 0 to the quotient
\begin{array}{l}\phantom{138)}0\phantom{3}\\138\overline{)400}\\\end{array}
Use the 2^{nd} digit 0 from dividend 400
\begin{array}{l}\phantom{138)}00\phantom{4}\\138\overline{)400}\\\end{array}
Since 40 is less than 138, use the next digit 0 from dividend 400 and add 0 to the quotient
\begin{array}{l}\phantom{138)}00\phantom{5}\\138\overline{)400}\\\end{array}
Use the 3^{rd} digit 0 from dividend 400
\begin{array}{l}\phantom{138)}002\phantom{6}\\138\overline{)400}\\\phantom{138)}\underline{\phantom{}276\phantom{}}\\\phantom{138)}124\\\end{array}
Find closest multiple of 138 to 400. We see that 2 \times 138 = 276 is the nearest. Now subtract 276 from 400 to get reminder 124. Add 2 to quotient.
\text{Quotient: }2 \text{Reminder: }124
Since 124 is less than 138, stop the division. The reminder is 124. The topmost line 002 is the quotient. Remove all zeros at the start of the quotient to get the actual quotient 2.