We look at the division of 27478 by 70 
We want to divide 27478 by 70.

Going ahead to step 1:
The number 70 fits into 2 0 times, leaving a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Append the next digit (7) from the dividend to 2 and continue with: 27 / 70

Moving on to step 2:
If we divide 27 by 70, we get 0 and a remainder of 27.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 27, we end up with 27.
Grab the next digit (4) from the dividend, add it to 27, then carry on: 274 / 70

Going ahead to step 3:
70 goes into 274 3 times with a remainder of 64.
The next digit of our result is 3. 
Result so far: 3.0
Subtract 210 from 274 to get 64.
Bring next digit (7) of the dividend behind the 64 and repeat the process: 647 / 70

Step 4:
When dividing 647 by 70, we get 9 with a remainder of 17.
The number 9 becomes the next digit in our result. 
Result so far: 39.0
Subtract 630 from 647 to get 17.
Append the next digit (8) from the dividend to 17 and continue with: 178 / 70

Advancing to step 5:
The number 70 fits into 178 2 times, leaving a remainder of 38.
Record the quotient 2 as the next digit in the result. 
Result so far: 392.0
Subtract 140 from 178 to get 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Step 6:
70 can be fit into 380 5 times, resulting in a remainder of 30.
Record the quotient 5 as the next digit in the result. 
Result so far: 392.5
If we take 350 away from 380, we end up with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Let's proceed to step 7:
When dividing 300 by 70, we get 4 with a remainder of 20.
Put 4 as the next digit of the answer. 
Result so far: 392.54
Deduct 280 from 300 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 8:
200 divided by 70 is 2 with a remainder of 60.
The number 2 becomes the next digit in our result. 
Result so far: 392.542
Subtracting 140 from 200 leaves us with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Going ahead to step 9:
70 can be fit into 600 8 times, resulting in a remainder of 40.
Use 8 as the next digit of our solution. 
Result so far: 392.5428
Deduct 560 from 600 and we're left with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Advancing to step 10:
400 divided by 70 is 5 with a remainder of 50.
Write down 5 as next digit of the result. 
Result so far: 392.54285
If we take 350 away from 400, we end up with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Let's proceed to step 11:
If we divide 500 by 70, we get 7 and a remainder of 10.
Record the quotient 7 as the next digit in the result. 
Result so far: 392.542857
Subtracting 490 from 500 leaves us with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 12:
70 goes into 100 1 times with a remainder of 30.
Use 1 as the next digit of our solution. 
Result so far: 392.5428571
Subtracting 70 from 100 leaves us with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Let's proceed to step 13:
If we divide 300 by 70, we get 4 and a remainder of 20.
The next digit of our result is 4. 
Result so far: 392.54285714
Subtract 280 from 300 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Our division results in 392.54285714 with a remaining 2e-08.