27939440 ÷ 291 
Let's see how many times 291 fits into 27939440.

Moving on to step 1:
When dividing 2 by 291, we get 0 with a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Take the next digit (7) from the dividend and append it to 2, then repeat: 27 / 291

Step 2:
When dividing 27 by 291, we get 0 with a remainder of 27.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 27, we get 27.
Take the next digit (9) from the dividend and append it to 27, then repeat: 279 / 291

Advancing to step 3:
279 divided by 291 is 0 with a remainder of 279.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 279 to get 279.
Fetch the next digit (3) from the dividend, attach it to 279 and continue: 2793 / 291

Advancing to step 4:
2793 divided by 291 is 9 with a remainder of 174.
The next digit of our result is 9. 
Result so far: 9.0
If we subtract 2619 from 2793, we get 174.
Include the next digit (9) from the dividend after 174, then repeat: 1749 / 291

On to step 5:
1749 divided by 291 is 6 with a remainder of 3.
Put 6 as the next digit of the answer. 
Result so far: 96.0
If we subtract 1746 from 1749, we get 3.
Fetch the next digit (4) from the dividend, attach it to 3 and continue: 34 / 291

On to step 6:
291 can be fit into 34 0 times, resulting in a remainder of 34.
Use 0 as the next digit of our solution. 
Result so far: 960.0
If we take 0 away from 34, we end up with 34.
Bring next digit (4) of the dividend behind the 34 and repeat the process: 344 / 291

Step 7:
291 can be fit into 344 1 times, resulting in a remainder of 53.
Put 1 as the next digit of the answer. 
Result so far: 9601.0
If we subtract 291 from 344, we get 53.
Grab the next digit (0) from the dividend, add it to 53, then carry on: 530 / 291

Advancing to step 8:
If we divide 530 by 291, we get 1 and a remainder of 239.
The number 1 becomes the next digit in our result. 
Result so far: 96011.0
If we take 291 away from 530, we end up with 239.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2390, and continue the process.

Going ahead to step 9:
When dividing 2390 by 291, we get 8 with a remainder of 62.
Put 8 as the next digit of the answer. 
Result so far: 96011.8
Subtract 2328 from 2390 to get 62.
Since there are no more digits in the dividend, we add a zero to the remainder making it 620, and continue the process.

Moving on to step 10:
The number 291 fits into 620 2 times, leaving a remainder of 38.
Use 2 as the next digit of our solution. 
Result so far: 96011.82
Subtracting 582 from 620 leaves us with 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Going ahead to step 11:
380 divided by 291 is 1 with a remainder of 89.
The next digit of our result is 1. 
Result so far: 96011.821
Subtract 291 from 380 to get 89.
Since there are no more digits in the dividend, we add a zero to the remainder making it 890, and continue the process.

Let's proceed to step 12:
291 goes into 890 3 times with a remainder of 17.
Write down 3 as next digit of the result. 
Result so far: 96011.8213
Subtracting 873 from 890 leaves us with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Step 13:
The number 291 fits into 170 0 times, leaving a remainder of 170.
Use 0 as the next digit of our solution. 
Result so far: 96011.8213
The remainder is 170 after subtracting 0 from 170.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1700, and continue the process.

Let's proceed to step 14:
291 goes into 1700 5 times with a remainder of 245.
Put 5 as the next digit of the answer. 
Result so far: 96011.821305
Subtract 1455 from 1700 to get 245.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2450, and continue the process.

Advancing to step 15:
291 goes into 2450 8 times with a remainder of 122.
Write down 8 as next digit of the result. 
Result so far: 96011.8213058
Subtract 2328 from 2450 to get 122.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1220, and continue the process.

Step 16:
If we divide 1220 by 291, we get 4 and a remainder of 56.
Put 4 as the next digit of the answer. 
Result so far: 96011.82130584
The remainder is 56 after subtracting 1164 from 1220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

In conclusion, the division gives 96011.82130584 with a balance of 5.6e-08.