Let's divide 27439242 by 228
We want to figure out the number of times 27439242 can be divided by 228.

Advancing to step 1:
If we divide 2 by 228, we get 0 and a remainder of 2.
Write down 0 as next digit of the result. 
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 / 228

On to step 2:
When dividing 27 by 228, we get 0 with a remainder of 27.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 27 to get 27.
Fetch the next digit (4) from the dividend, attach it to 27 and continue: 274 / 228

Step 3:
228 can be fit into 274 1 times, resulting in a remainder of 46.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtract 228 from 274 to get 46.
Fetch the next digit (3) from the dividend, attach it to 46 and continue: 463 / 228

Advancing to step 4:
228 goes into 463 2 times with a remainder of 7.
Write down 2 as next digit of the result. 
Result so far: 12.0
The remainder is 7 after subtracting 456 from 463.
Bring next digit (9) of the dividend behind the 7 and repeat the process: 79 / 228

On to step 5:
228 can be fit into 79 0 times, resulting in a remainder of 79.
Use 0 as the next digit of our solution. 
Result so far: 120.0
If we subtract 0 from 79, we get 79.
Include the next digit (2) from the dividend after 79, then repeat: 792 / 228

Let's proceed to step 6:
When dividing 792 by 228, we get 3 with a remainder of 108.
The next digit of our result is 3. 
Result so far: 1203.0
Subtract 684 from 792 to get 108.
Include the next digit (4) from the dividend after 108, then repeat: 1084 / 228

On to step 7:
If we divide 1084 by 228, we get 4 and a remainder of 172.
Record the quotient 4 as the next digit in the result. 
Result so far: 12034.0
If we take 912 away from 1084, we end up with 172.
Include the next digit (2) from the dividend after 172, then repeat: 1722 / 228

Let's proceed to step 8:
The number 228 fits into 1722 7 times, leaving a remainder of 126.
The number 7 becomes the next digit in our result. 
Result so far: 120347.0
The remainder is 126 after subtracting 1596 from 1722.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1260, and continue the process.

Let's proceed to step 9:
228 can be fit into 1260 5 times, resulting in a remainder of 120.
The number 5 becomes the next digit in our result. 
Result so far: 120347.5
The remainder is 120 after subtracting 1140 from 1260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Step 10:
228 can be fit into 1200 5 times, resulting in a remainder of 60.
Use 5 as the next digit of our solution. 
Result so far: 120347.55
If we subtract 1140 from 1200, we get 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

The final result is 120347.55 with a remainder of 0.06.