27239266 divided by 317 
We want to figure out the number of times 27239266 can be divided by 317.

On to step 1:
317 can be fit into 2 0 times, resulting in a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Fetch the next digit (7) from the dividend, attach it to 2 and continue: 27 / 317

Advancing to step 2:
27 divided by 317 is 0 with a remainder of 27.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 27, we get 27.
Take the next digit (2) from the dividend and append it to 27, then repeat: 272 / 317

Advancing to step 3:
317 goes into 272 0 times with a remainder of 272.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 272, we end up with 272.
Append the next digit (3) from the dividend to 272 and continue with: 2723 / 317

On to step 4:
317 can be fit into 2723 8 times, resulting in a remainder of 187.
Write down 8 as next digit of the result. 
Result so far: 8.0
Subtract 2536 from 2723 to get 187.
Include the next digit (9) from the dividend after 187, then repeat: 1879 / 317

Advancing to step 5:
317 goes into 1879 5 times with a remainder of 294.
Write down 5 as next digit of the result. 
Result so far: 85.0
If we take 1585 away from 1879, we end up with 294.
Bring next digit (2) of the dividend behind the 294 and repeat the process: 2942 / 317

Going ahead to step 6:
If we divide 2942 by 317, we get 9 and a remainder of 89.
The number 9 becomes the next digit in our result. 
Result so far: 859.0
Subtracting 2853 from 2942 leaves us with 89.
Take the next digit (6) from the dividend and append it to 89, then repeat: 896 / 317

On to step 7:
If we divide 896 by 317, we get 2 and a remainder of 262.
Write down 2 as next digit of the result. 
Result so far: 8592.0
If we subtract 634 from 896, we get 262.
Take the next digit (6) from the dividend and append it to 262, then repeat: 2626 / 317

Advancing to step 8:
2626 divided by 317 is 8 with a remainder of 90.
The next digit of our result is 8. 
Result so far: 85928.0
Subtracting 2536 from 2626 leaves us with 90.
Since there are no more digits in the dividend, we add a zero to the remainder making it 900, and continue the process.

Advancing to step 9:
317 goes into 900 2 times with a remainder of 266.
The number 2 becomes the next digit in our result. 
Result so far: 85928.2
Subtracting 634 from 900 leaves us with 266.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2660, and continue the process.

Advancing to step 10:
2660 divided by 317 is 8 with a remainder of 124.
Put 8 as the next digit of the answer. 
Result so far: 85928.28
Subtracting 2536 from 2660 leaves us 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.

Moving on to step 11:
If we divide 1240 by 317, we get 3 and a remainder of 289.
The number 3 becomes the next digit in our result. 
Result so far: 85928.283
If we subtract 951 from 1240, we get 289.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2890, and continue the process.

On to step 12:
If we divide 2890 by 317, we get 9 and a remainder of 37.
Put 9 as the next digit of the answer. 
Result so far: 85928.2839
Subtracting 2853 from 2890 leaves us with 37.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

Moving on to step 13:
370 divided by 317 is 1 with a remainder of 53.
Write down 1 as next digit of the result. 
Result so far: 85928.28391
If we subtract 317 from 370, we get 53.
Since there are no more digits in the dividend, we add a zero to the remainder making it 530, and continue the process.

Moving on to step 14:
If we divide 530 by 317, we get 1 and a remainder of 213.
Use 1 as the next digit of our solution. 
Result so far: 85928.283911
Subtracting 317 from 530 leaves us with 213.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2130, and continue the process.

In conclusion, the division gives 85928.283911 with a balance of 2.13e-05.