27661 divided by 92 
We're looking to find how many times 92 goes into 27661.

Step 1:
92 can be fit into 2 0 times, resulting in a remainder of 2.
Record the quotient 0 as the next digit in the 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 / 92

Advancing to step 2:
92 goes into 27 0 times with a remainder of 27.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 27 leaves us with 27.
Append the next digit (6) from the dividend to 27 and continue with: 276 / 92

Let's proceed to step 3:
92 goes into 276 3 times with a remainder of 0.
Use 3 as the next digit of our solution. 
Result so far: 3.0
If we subtract 276 from 276, we get 0.
Grab the next digit (6) from the dividend, add it to 0, then carry on: 6 / 92

On to step 4:
92 goes into 6 0 times with a remainder of 6.
Record the quotient 0 as the next digit in the result. 
Result so far: 30.0
The remainder is 6 after subtracting 0 from 6.
Grab the next digit (1) from the dividend, add it to 6, then carry on: 61 / 92

Step 5:
61 divided by 92 is 0 with a remainder of 61.
The next digit of our result is 0. 
Result so far: 300.0
The remainder is 61 after subtracting 0 from 61.
Since there are no more digits in the dividend, we add a zero to the remainder making it 610, and continue the process.

Going ahead to step 6:
When dividing 610 by 92, we get 6 with a remainder of 58.
The next digit of our result is 6. 
Result so far: 300.6
If we subtract 552 from 610, we get 58.
Since there are no more digits in the dividend, we add a zero to the remainder making it 580, and continue the process.

Step 7:
92 can be fit into 580 6 times, resulting in a remainder of 28.
The number 6 becomes the next digit in our result. 
Result so far: 300.66
Subtract 552 from 580 to get 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

In conclusion, the division gives 300.66 with a balance of 0.028.