We're dividing 27263850 by 820 
We want to figure out the number of times 27263850 can be divided by 820.

On to step 1:
When dividing 2 by 820, we get 0 with a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Include the next digit (7) from the dividend after 2, then repeat: 27 / 820

Let's proceed to step 2:
If we divide 27 by 820, we get 0 and a remainder of 27.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 27, we get 27.
Grab the next digit (2) from the dividend, add it to 27, then carry on: 272 / 820

Moving on to step 3:
If we divide 272 by 820, we get 0 and a remainder of 272.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 272 and we're left with 272.
Fetch the next digit (6) from the dividend, attach it to 272 and continue: 2726 / 820

Step 4:
The number 820 fits into 2726 3 times, leaving a remainder of 266.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
If we take 2460 away from 2726, we end up with 266.
Bring next digit (3) of the dividend behind the 266 and repeat the process: 2663 / 820

Going ahead to step 5:
If we divide 2663 by 820, we get 3 and a remainder of 203.
Write down 3 as next digit of the result. 
Result so far: 33.0
If we subtract 2460 from 2663, we get 203.
Take the next digit (8) from the dividend and append it to 203, then repeat: 2038 / 820

On to step 6:
820 can be fit into 2038 2 times, resulting in a remainder of 398.
Use 2 as the next digit of our solution. 
Result so far: 332.0
If we subtract 1640 from 2038, we get 398.
Bring next digit (5) of the dividend behind the 398 and repeat the process: 3985 / 820

Going ahead to step 7:
820 can be fit into 3985 4 times, resulting in a remainder of 705.
The next digit of our result is 4. 
Result so far: 3324.0
If we take 3280 away from 3985, we end up with 705.
Take the next digit (0) from the dividend and append it to 705, then repeat: 7050 / 820

Step 8:
The number 820 fits into 7050 8 times, leaving a remainder of 490.
Record the quotient 8 as the next digit in the result. 
Result so far: 33248.0
Deduct 6560 from 7050 and we're left with 490.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4900, and continue the process.

Step 9:
When dividing 4900 by 820, we get 5 with a remainder of 800.
The next digit of our result is 5. 
Result so far: 33248.5
Deduct 4100 from 4900 and we're left with 800.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8000, and continue the process.

Step 10:
820 goes into 8000 9 times with a remainder of 620.
Record the quotient 9 as the next digit in the result. 
Result so far: 33248.59
Deduct 7380 from 8000 and we're left with 620.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6200, and continue the process.

Moving on to step 11:
6200 divided by 820 is 7 with a remainder of 460.
Use 7 as the next digit of our solution. 
Result so far: 33248.597
Subtract 5740 from 6200 to get 460.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4600, and continue the process.

Advancing to step 12:
820 can be fit into 4600 5 times, resulting in a remainder of 500.
The next digit of our result is 5. 
Result so far: 33248.5975
If we subtract 4100 from 4600, we get 500.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5000, and continue the process.

Advancing to step 13:
If we divide 5000 by 820, we get 6 and a remainder of 80.
The next digit of our result is 6. 
Result so far: 33248.59756
If we take 4920 away from 5000, we end up with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Moving on to step 14:
820 goes into 800 0 times with a remainder of 800.
Write down 0 as next digit of the result. 
Result so far: 33248.59756
If we take 0 away from 800, we end up with 800.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8000, and continue the process.

Advancing to step 15:
When dividing 8000 by 820, we get 9 with a remainder of 620.
The number 9 becomes the next digit in our result. 
Result so far: 33248.5975609
The remainder is 620 after subtracting 7380 from 8000.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6200, and continue the process.

Let's proceed to step 16:
When dividing 6200 by 820, we get 7 with a remainder of 460.
Put 7 as the next digit of the answer. 
Result so far: 33248.59756097
The remainder is 460 after subtracting 5740 from 6200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4600, and continue the process.

Our division results in 33248.59756097 with a remaining 4.6e-07.