We look at the division of 27006818 by 31 
We want to figure out the number of times 27006818 can be divided by 31.

Step 1:
2 divided by 31 is 0 with a remainder of 2.
The number 0 becomes the next digit in our result. 
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 / 31

Advancing to step 2:
31 goes into 27 0 times with a remainder of 27.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 27 and we're left with 27.
Bring next digit (0) of the dividend behind the 27 and repeat the process: 270 / 31

Moving on to step 3:
31 goes into 270 8 times with a remainder of 22.
Put 8 as the next digit of the answer. 
Result so far: 8.0
The remainder is 22 after subtracting 248 from 270.
Include the next digit (0) from the dividend after 22, then repeat: 220 / 31

On to step 4:
If we divide 220 by 31, we get 7 and a remainder of 3.
The number 7 becomes the next digit in our result. 
Result so far: 87.0
Deduct 217 from 220 and we're left with 3.
Fetch the next digit (6) from the dividend, attach it to 3 and continue: 36 / 31

Moving on to step 5:
If we divide 36 by 31, we get 1 and a remainder of 5.
The number 1 becomes the next digit in our result. 
Result so far: 871.0
Deduct 31 from 36 and we're left with 5.
Append the next digit (8) from the dividend to 5 and continue with: 58 / 31

Moving on to step 6:
58 divided by 31 is 1 with a remainder of 27.
The number 1 becomes the next digit in our result. 
Result so far: 8711.0
Subtracting 31 from 58 leaves us with 27.
Fetch the next digit (1) from the dividend, attach it to 27 and continue: 271 / 31

Moving on to step 7:
31 goes into 271 8 times with a remainder of 23.
The number 8 becomes the next digit in our result. 
Result so far: 87118.0
If we subtract 248 from 271, we get 23.
Bring next digit (8) of the dividend behind the 23 and repeat the process: 238 / 31

Advancing to step 8:
238 divided by 31 is 7 with a remainder of 21.
The next digit of our result is 7. 
Result so far: 871187.0
Subtracting 217 from 238 leaves us with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Step 9:
210 divided by 31 is 6 with a remainder of 24.
Write down 6 as next digit of the result. 
Result so far: 871187.6
If we subtract 186 from 210, we get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Let's proceed to step 10:
240 divided by 31 is 7 with a remainder of 23.
The number 7 becomes the next digit in our result. 
Result so far: 871187.67
The remainder is 23 after subtracting 217 from 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Let's proceed to step 11:
When dividing 230 by 31, we get 7 with a remainder of 13.
The next digit of our result is 7. 
Result so far: 871187.677
Subtracting 217 from 230 leaves us with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Our division results in 871187.677 with a remaining 0.0013.