We look at the division of 27671165 by 478 
We want to figure out the number of times 27671165 can be divided by 478.

Moving on to step 1:
The number 478 fits into 2 0 times, leaving a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Include the next digit (7) from the dividend after 2, then repeat: 27 / 478

Let's proceed to step 2:
478 goes into 27 0 times with a remainder of 27.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 27 leaves us with 27.
Fetch the next digit (6) from the dividend, attach it to 27 and continue: 276 / 478

Moving on to step 3:
If we divide 276 by 478, we get 0 and a remainder of 276.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 276 and we're left with 276.
Grab the next digit (7) from the dividend, add it to 276, then carry on: 2767 / 478

Let's proceed to step 4:
478 goes into 2767 5 times with a remainder of 377.
Put 5 as the next digit of the answer. 
Result so far: 5.0
If we take 2390 away from 2767, we end up with 377.
Append the next digit (1) from the dividend to 377 and continue with: 3771 / 478

Advancing to step 5:
The number 478 fits into 3771 7 times, leaving a remainder of 425.
The number 7 becomes the next digit in our result. 
Result so far: 57.0
The remainder is 425 after subtracting 3346 from 3771.
Grab the next digit (1) from the dividend, add it to 425, then carry on: 4251 / 478

Moving on to step 6:
478 goes into 4251 8 times with a remainder of 427.
The next digit of our result is 8. 
Result so far: 578.0
Deduct 3824 from 4251 and we're left with 427.
Take the next digit (6) from the dividend and append it to 427, then repeat: 4276 / 478

On to step 7:
478 goes into 4276 8 times with a remainder of 452.
Record the quotient 8 as the next digit in the result. 
Result so far: 5788.0
Deduct 3824 from 4276 and we're left with 452.
Bring next digit (5) of the dividend behind the 452 and repeat the process: 4525 / 478

Going ahead to step 8:
If we divide 4525 by 478, we get 9 and a remainder of 223.
The number 9 becomes the next digit in our result. 
Result so far: 57889.0
If we subtract 4302 from 4525, we get 223.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2230, and continue the process.

Let's proceed to step 9:
478 can be fit into 2230 4 times, resulting in a remainder of 318.
The next digit of our result is 4. 
Result so far: 57889.4
Subtract 1912 from 2230 to get 318.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3180, and continue the process.

Moving on to step 10:
3180 divided by 478 is 6 with a remainder of 312.
Put 6 as the next digit of the answer. 
Result so far: 57889.46
Subtracting 2868 from 3180 leaves us with 312.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3120, and continue the process.

Going ahead to step 11:
The number 478 fits into 3120 6 times, leaving a remainder of 252.
Write down 6 as next digit of the result. 
Result so far: 57889.466
Deduct 2868 from 3120 and we're left with 252.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2520, and continue the process.

The quotient of the division is 57889.466, and the remainder is 0.0252.