We look at the division of 27314 by 22 
We want to figure out the number of times 27314 can be divided by 22.

Step 1:
The number 22 fits into 2 0 times, leaving a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Bring next digit (7) of the dividend behind the 2 and repeat the process: 27 / 22

Step 2:
27 divided by 22 is 1 with a remainder of 5.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Deduct 22 from 27 and we're left with 5.
Include the next digit (3) from the dividend after 5, then repeat: 53 / 22

Going ahead to step 3:
The number 22 fits into 53 2 times, leaving a remainder of 9.
Put 2 as the next digit of the answer. 
Result so far: 12.0
Subtracting 44 from 53 leaves us with 9.
Grab the next digit (1) from the dividend, add it to 9, then carry on: 91 / 22

Step 4:
91 divided by 22 is 4 with a remainder of 3.
The number 4 becomes the next digit in our result. 
Result so far: 124.0
Deduct 88 from 91 and we're left with 3.
Fetch the next digit (4) from the dividend, attach it to 3 and continue: 34 / 22

Going ahead to step 5:
The number 22 fits into 34 1 times, leaving a remainder of 12.
The next digit of our result is 1. 
Result so far: 1241.0
If we take 22 away from 34, we end up with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Moving on to step 6:
The number 22 fits into 120 5 times, leaving a remainder of 10.
Put 5 as the next digit of the answer. 
Result so far: 1241.5
If we take 110 away from 120, we end up with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Step 7:
When dividing 100 by 22, we get 4 with a remainder of 12.
Write down 4 as next digit of the result. 
Result so far: 1241.54
If we take 88 away from 100, we end up with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Let's proceed to step 8:
When dividing 120 by 22, we get 5 with a remainder of 10.
The next digit of our result is 5. 
Result so far: 1241.545
The remainder is 10 after subtracting 110 from 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

On to step 9:
When dividing 100 by 22, we get 4 with a remainder of 12.
Put 4 as the next digit of the answer. 
Result so far: 1241.5454
If we subtract 88 from 100, we get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

On to step 10:
22 goes into 120 5 times with a remainder of 10.
Put 5 as the next digit of the answer. 
Result so far: 1241.54545
Subtracting 110 from 120 leaves us with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Step 11:
When dividing 100 by 22, we get 4 with a remainder of 12.
The number 4 becomes the next digit in our result. 
Result so far: 1241.545454
The remainder is 12 after subtracting 88 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Advancing to step 12:
If we divide 120 by 22, we get 5 and a remainder of 10.
The number 5 becomes the next digit in our result. 
Result so far: 1241.5454545
Deduct 110 from 120 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 13:
100 divided by 22 is 4 with a remainder of 12.
The number 4 becomes the next digit in our result. 
Result so far: 1241.54545454
Deduct 88 from 100 and we're left with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

After the division, we end up with 1241.54545454 and a remainder of 1.2e-08.