We're dividing 27954426 by 274 
We want to figure out the number of times 27954426 can be divided by 274.

Going ahead to step 1:
If we divide 2 by 274, we get 0 and a remainder of 2.
Use 0 as the next digit of our solution. 
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 / 274

Moving on to step 2:
274 can be fit into 27 0 times, resulting in a remainder of 27.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 27 and we're left with 27.
Bring next digit (9) of the dividend behind the 27 and repeat the process: 279 / 274

Step 3:
274 goes into 279 1 times with a remainder of 5.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtracting 274 from 279 leaves us with 5.
Append the next digit (5) from the dividend to 5 and continue with: 55 / 274

Advancing to step 4:
If we divide 55 by 274, we get 0 and a remainder of 55.
Use 0 as the next digit of our solution. 
Result so far: 10.0
The remainder is 55 after subtracting 0 from 55.
Grab the next digit (4) from the dividend, add it to 55, then carry on: 554 / 274

Going ahead to step 5:
When dividing 554 by 274, we get 2 with a remainder of 6.
The number 2 becomes the next digit in our result. 
Result so far: 102.0
If we subtract 548 from 554, we get 6.
Bring next digit (4) of the dividend behind the 6 and repeat the process: 64 / 274

Going ahead to step 6:
When dividing 64 by 274, we get 0 with a remainder of 64.
Record the quotient 0 as the next digit in the result. 
Result so far: 1020.0
If we subtract 0 from 64, we get 64.
Take the next digit (2) from the dividend and append it to 64, then repeat: 642 / 274

Going ahead to step 7:
When dividing 642 by 274, we get 2 with a remainder of 94.
Use 2 as the next digit of our solution. 
Result so far: 10202.0
If we subtract 548 from 642, we get 94.
Include the next digit (6) from the dividend after 94, then repeat: 946 / 274

Let's proceed to step 8:
946 divided by 274 is 3 with a remainder of 124.
Put 3 as the next digit of the answer. 
Result so far: 102023.0
Deduct 822 from 946 and we're left with 124.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1240, and continue the process.

On to step 9:
274 goes into 1240 4 times with a remainder of 144.
The next digit of our result is 4. 
Result so far: 102023.4
The remainder is 144 after subtracting 1096 from 1240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1440, and continue the process.

On to step 10:
If we divide 1440 by 274, we get 5 and a remainder of 70.
The number 5 becomes the next digit in our result. 
Result so far: 102023.45
Subtract 1370 from 1440 to get 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Let's proceed to step 11:
274 goes into 700 2 times with a remainder of 152.
Record the quotient 2 as the next digit in the result. 
Result so far: 102023.452
Subtract 548 from 700 to get 152.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1520, and continue the process.

On to step 12:
274 can be fit into 1520 5 times, resulting in a remainder of 150.
Write down 5 as next digit of the result. 
Result so far: 102023.4525
Deduct 1370 from 1520 and we're left with 150.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1500, and continue the process.

Step 13:
If we divide 1500 by 274, we get 5 and a remainder of 130.
Write down 5 as next digit of the result. 
Result so far: 102023.45255
Subtracting 1370 from 1500 leaves us with 130.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1300, and continue the process.

In conclusion, the division gives 102023.45255 with a balance of 0.00013.