27642931 divided by 726 
We want to figure out the number of times 27642931 can be divided by 726.

Going ahead to step 1:
2 divided by 726 is 0 with a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Include the next digit (7) from the dividend after 2, then repeat: 27 / 726

On to step 2:
726 can be fit into 27 0 times, resulting in a remainder of 27.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 27, we end up with 27.
Grab the next digit (6) from the dividend, add it to 27, then carry on: 276 / 726

Moving on to step 3:
The number 726 fits into 276 0 times, leaving a remainder of 276.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 276 to get 276.
Bring next digit (4) of the dividend behind the 276 and repeat the process: 2764 / 726

On to step 4:
726 goes into 2764 3 times with a remainder of 586.
Write down 3 as next digit of the result. 
Result so far: 3.0
Subtract 2178 from 2764 to get 586.
Append the next digit (2) from the dividend to 586 and continue with: 5862 / 726

Step 5:
If we divide 5862 by 726, we get 8 and a remainder of 54.
The next digit of our result is 8. 
Result so far: 38.0
If we take 5808 away from 5862, we end up with 54.
Bring next digit (9) of the dividend behind the 54 and repeat the process: 549 / 726

Moving on to step 6:
726 goes into 549 0 times with a remainder of 549.
The number 0 becomes the next digit in our result. 
Result so far: 380.0
Deduct 0 from 549 and we're left with 549.
Grab the next digit (3) from the dividend, add it to 549, then carry on: 5493 / 726

Let's proceed to step 7:
When dividing 5493 by 726, we get 7 with a remainder of 411.
The number 7 becomes the next digit in our result. 
Result so far: 3807.0
Subtracting 5082 from 5493 leaves us with 411.
Append the next digit (1) from the dividend to 411 and continue with: 4111 / 726

Moving on to step 8:
4111 divided by 726 is 5 with a remainder of 481.
The number 5 becomes the next digit in our result. 
Result so far: 38075.0
Subtracting 3630 from 4111 leaves us with 481.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4810, and continue the process.

Let's proceed to step 9:
4810 divided by 726 is 6 with a remainder of 454.
The number 6 becomes the next digit in our result. 
Result so far: 38075.6
The remainder is 454 after subtracting 4356 from 4810.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4540, and continue the process.

Advancing to step 10:
When dividing 4540 by 726, we get 6 with a remainder of 184.
The number 6 becomes the next digit in our result. 
Result so far: 38075.66
The remainder is 184 after subtracting 4356 from 4540.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1840, and continue the process.

After the division, we end up with 38075.66 and a remainder of 0.184.