During long division method, you never bring all the zeroes (or the follow up digits) together. Only one by one.

So, in the second step, after subtracting 138 from 140, you will be left with 2.

Then you bring down one '0'.

So you'll get 20 as the new dividend.

But because 20 is not a multiple of 23, we will multiply 23 with a number that will generate a multiple less than 20.

So, we multiply 23 with 0 to get 0, and then subtract 0 from 20.

Then we will be left with 20, and bring another zero down to get 200.

Continue in the same manner! Hope this helped.