We look at the division of 27261361 by 686 
Our goal is to divide 27261361 by 686.

Going ahead to step 1:
686 can be fit into 2 0 times, resulting in a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Grab the next digit (7) from the dividend, add it to 2, then carry on: 27 / 686

Moving on to step 2:
If we divide 27 by 686, we get 0 and a remainder of 27.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 27, we end up with 27.
Include the next digit (2) from the dividend after 27, then repeat: 272 / 686

Going ahead to step 3:
686 goes into 272 0 times with a remainder of 272.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 272 after subtracting 0 from 272.
Include the next digit (6) from the dividend after 272, then repeat: 2726 / 686

Step 4:
The number 686 fits into 2726 3 times, leaving a remainder of 668.
Use 3 as the next digit of our solution. 
Result so far: 3.0
The remainder is 668 after subtracting 2058 from 2726.
Grab the next digit (1) from the dividend, add it to 668, then carry on: 6681 / 686

Moving on to step 5:
The number 686 fits into 6681 9 times, leaving a remainder of 507.
Put 9 as the next digit of the answer. 
Result so far: 39.0
Subtract 6174 from 6681 to get 507.
Include the next digit (3) from the dividend after 507, then repeat: 5073 / 686

Moving on to step 6:
686 can be fit into 5073 7 times, resulting in a remainder of 271.
The number 7 becomes the next digit in our result. 
Result so far: 397.0
The remainder is 271 after subtracting 4802 from 5073.
Bring next digit (6) of the dividend behind the 271 and repeat the process: 2716 / 686

Advancing to step 7:
686 can be fit into 2716 3 times, resulting in a remainder of 658.
The next digit of our result is 3. 
Result so far: 3973.0
The remainder is 658 after subtracting 2058 from 2716.
Fetch the next digit (1) from the dividend, attach it to 658 and continue: 6581 / 686

Moving on to step 8:
6581 divided by 686 is 9 with a remainder of 407.
The number 9 becomes the next digit in our result. 
Result so far: 39739.0
Subtracting 6174 from 6581 leaves us with 407.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4070, and continue the process.

Let's proceed to step 9:
The number 686 fits into 4070 5 times, leaving a remainder of 640.
Use 5 as the next digit of our solution. 
Result so far: 39739.5
If we subtract 3430 from 4070, we get 640.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6400, and continue the process.

Advancing to step 10:
The number 686 fits into 6400 9 times, leaving a remainder of 226.
Write down 9 as next digit of the result. 
Result so far: 39739.59
The remainder is 226 after subtracting 6174 from 6400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2260, and continue the process.

Step 11:
2260 divided by 686 is 3 with a remainder of 202.
Write down 3 as next digit of the result. 
Result so far: 39739.593
Subtract 2058 from 2260 to get 202.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2020, and continue the process.

Step 12:
686 goes into 2020 2 times with a remainder of 648.
Write down 2 as next digit of the result. 
Result so far: 39739.5932
Subtracting 1372 from 2020 leaves us with 648.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6480, and continue the process.

Moving on to step 13:
6480 divided by 686 is 9 with a remainder of 306.
Use 9 as the next digit of our solution. 
Result so far: 39739.59329
If we subtract 6174 from 6480, we get 306.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3060, and continue the process.

Step 14:
When dividing 3060 by 686, we get 4 with a remainder of 316.
The number 4 becomes the next digit in our result. 
Result so far: 39739.593294
Deduct 2744 from 3060 and we're left with 316.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3160, and continue the process.

Advancing to step 15:
686 can be fit into 3160 4 times, resulting in a remainder of 416.
Record the quotient 4 as the next digit in the result. 
Result so far: 39739.5932944
Subtract 2744 from 3160 to get 416.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4160, and continue the process.

The final result is 39739.5932944 with a remainder of 4.16e-06.