We're dividing 27312781 by 692 
We want to divide 27312781 by 692.

Step 1:
If we divide 2 by 692, we get 0 and a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Bring next digit (7) of the dividend behind the 2 and repeat the process: 27 / 692

On to step 2:
692 goes into 27 0 times with a remainder of 27.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 27, we get 27.
Bring next digit (3) of the dividend behind the 27 and repeat the process: 273 / 692

Moving on to step 3:
If we divide 273 by 692, we get 0 and a remainder of 273.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 273 after subtracting 0 from 273.
Grab the next digit (1) from the dividend, add it to 273, then carry on: 2731 / 692

Advancing to step 4:
When dividing 2731 by 692, we get 3 with a remainder of 655.
Write down 3 as next digit of the result. 
Result so far: 3.0
If we subtract 2076 from 2731, we get 655.
Append the next digit (2) from the dividend to 655 and continue with: 6552 / 692

Moving on to step 5:
When dividing 6552 by 692, we get 9 with a remainder of 324.
Write down 9 as next digit of the result. 
Result so far: 39.0
If we take 6228 away from 6552, we end up with 324.
Take the next digit (7) from the dividend and append it to 324, then repeat: 3247 / 692

On to step 6:
The number 692 fits into 3247 4 times, leaving a remainder of 479.
The next digit of our result is 4. 
Result so far: 394.0
If we subtract 2768 from 3247, we get 479.
Grab the next digit (8) from the dividend, add it to 479, then carry on: 4798 / 692

On to step 7:
692 goes into 4798 6 times with a remainder of 646.
Write down 6 as next digit of the result. 
Result so far: 3946.0
If we subtract 4152 from 4798, we get 646.
Grab the next digit (1) from the dividend, add it to 646, then carry on: 6461 / 692

Let's proceed to step 8:
692 can be fit into 6461 9 times, resulting in a remainder of 233.
Use 9 as the next digit of our solution. 
Result so far: 39469.0
Deduct 6228 from 6461 and we're left with 233.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2330, and continue the process.

On to step 9:
692 goes into 2330 3 times with a remainder of 254.
The number 3 becomes the next digit in our result. 
Result so far: 39469.3
Subtract 2076 from 2330 to get 254.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2540, and continue the process.

Advancing to step 10:
692 can be fit into 2540 3 times, resulting in a remainder of 464.
Put 3 as the next digit of the answer. 
Result so far: 39469.33
If we take 2076 away from 2540, we end up with 464.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4640, and continue the process.

The final outcome is 39469.33, with a leftover of 0.464.