We're dividing 73944978 by 270 
Our goal is to divide 73944978 by 270.

On to step 1:
270 can be fit into 7 0 times, resulting in a remainder of 7.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 7 leaves us with 7.
Bring next digit (3) of the dividend behind the 7 and repeat the process: 73 / 270

Let's proceed to step 2:
270 goes into 73 0 times with a remainder of 73.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 73 leaves us with 73.
Grab the next digit (9) from the dividend, add it to 73, then carry on: 739 / 270

On to step 3:
The number 270 fits into 739 2 times, leaving a remainder of 199.
Put 2 as the next digit of the answer. 
Result so far: 2.0
The remainder is 199 after subtracting 540 from 739.
Fetch the next digit (4) from the dividend, attach it to 199 and continue: 1994 / 270

Advancing to step 4:
270 can be fit into 1994 7 times, resulting in a remainder of 104.
Record the quotient 7 as the next digit in the result. 
Result so far: 27.0
Subtract 1890 from 1994 to get 104.
Bring next digit (4) of the dividend behind the 104 and repeat the process: 1044 / 270

Advancing to step 5:
270 goes into 1044 3 times with a remainder of 234.
Write down 3 as next digit of the result. 
Result so far: 273.0
The remainder is 234 after subtracting 810 from 1044.
Bring next digit (9) of the dividend behind the 234 and repeat the process: 2349 / 270

Step 6:
270 goes into 2349 8 times with a remainder of 189.
Record the quotient 8 as the next digit in the result. 
Result so far: 2738.0
If we subtract 2160 from 2349, we get 189.
Grab the next digit (7) from the dividend, add it to 189, then carry on: 1897 / 270

Moving on to step 7:
When dividing 1897 by 270, we get 7 with a remainder of 7.
The next digit of our result is 7. 
Result so far: 27387.0
If we subtract 1890 from 1897, we get 7.
Fetch the next digit (8) from the dividend, attach it to 7 and continue: 78 / 270

On to step 8:
When dividing 78 by 270, we get 0 with a remainder of 78.
Write down 0 as next digit of the result. 
Result so far: 273870.0
Deduct 0 from 78 and we're left with 78.
Since there are no more digits in the dividend, we add a zero to the remainder making it 780, and continue the process.

Let's proceed to step 9:
270 goes into 780 2 times with a remainder of 240.
The next digit of our result is 2. 
Result so far: 273870.2
Subtracting 540 from 780 leaves us with 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2400, and continue the process.

Advancing to step 10:
The number 270 fits into 2400 8 times, leaving a remainder of 240.
Put 8 as the next digit of the answer. 
Result so far: 273870.28
If we subtract 2160 from 2400, we get 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2400, and continue the process.

Step 11:
270 goes into 2400 8 times with a remainder of 240.
Put 8 as the next digit of the answer. 
Result so far: 273870.288
If we take 2160 away from 2400, we end up with 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2400, and continue the process.

The final result is 273870.288 with a remainder of 0.024.