We look at the division of 27218828 by 823 
We want to divide 27218828 by 823.

On to step 1:
2 divided by 823 is 0 with a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Append the next digit (7) from the dividend to 2 and continue with: 27 / 823

Moving on to step 2:
823 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
If we take 0 away from 27, we end up with 27.
Take the next digit (2) from the dividend and append it to 27, then repeat: 272 / 823

Step 3:
823 can be fit into 272 0 times, resulting in a remainder of 272.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 272 after subtracting 0 from 272.
Fetch the next digit (1) from the dividend, attach it to 272 and continue: 2721 / 823

Step 4:
If we divide 2721 by 823, we get 3 and a remainder of 252.
Use 3 as the next digit of our solution. 
Result so far: 3.0
Subtracting 2469 from 2721 leaves us with 252.
Bring next digit (8) of the dividend behind the 252 and repeat the process: 2528 / 823

On to step 5:
The number 823 fits into 2528 3 times, leaving a remainder of 59.
Put 3 as the next digit of the answer. 
Result so far: 33.0
Deduct 2469 from 2528 and we're left with 59.
Include the next digit (8) from the dividend after 59, then repeat: 598 / 823

Moving on to step 6:
If we divide 598 by 823, we get 0 and a remainder of 598.
Use 0 as the next digit of our solution. 
Result so far: 330.0
Subtracting 0 from 598 leaves us with 598.
Include the next digit (2) from the dividend after 598, then repeat: 5982 / 823

Moving on to step 7:
The number 823 fits into 5982 7 times, leaving a remainder of 221.
Put 7 as the next digit of the answer. 
Result so far: 3307.0
If we take 5761 away from 5982, we end up with 221.
Take the next digit (8) from the dividend and append it to 221, then repeat: 2218 / 823

Let's proceed to step 8:
2218 divided by 823 is 2 with a remainder of 572.
The number 2 becomes the next digit in our result. 
Result so far: 33072.0
If we take 1646 away from 2218, we end up with 572.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5720, and continue the process.

Let's proceed to step 9:
5720 divided by 823 is 6 with a remainder of 782.
The next digit of our result is 6. 
Result so far: 33072.6
The remainder is 782 after subtracting 4938 from 5720.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7820, and continue the process.

Going ahead to step 10:
823 goes into 7820 9 times with a remainder of 413.
Record the quotient 9 as the next digit in the result. 
Result so far: 33072.69
Subtract 7407 from 7820 to get 413.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4130, and continue the process.

Step 11:
823 goes into 4130 5 times with a remainder of 15.
Record the quotient 5 as the next digit in the result. 
Result so far: 33072.695
Deduct 4115 from 4130 and we're left with 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Let's proceed to step 12:
The number 823 fits into 150 0 times, leaving a remainder of 150.
The next digit of our result is 0. 
Result so far: 33072.695
Subtract 0 from 150 to get 150.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1500, and continue the process.

Going ahead to step 13:
When dividing 1500 by 823, we get 1 with a remainder of 677.
The next digit of our result is 1. 
Result so far: 33072.69501
If we take 823 away from 1500, we end up with 677.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6770, and continue the process.

Moving on to step 14:
When dividing 6770 by 823, we get 8 with a remainder of 186.
The next digit of our result is 8. 
Result so far: 33072.695018
The remainder is 186 after subtracting 6584 from 6770.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1860, and continue the process.

Going ahead to step 15:
When dividing 1860 by 823, we get 2 with a remainder of 214.
Use 2 as the next digit of our solution. 
Result so far: 33072.6950182
Deduct 1646 from 1860 and we're left with 214.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2140, and continue the process.

Advancing to step 16:
If we divide 2140 by 823, we get 2 and a remainder of 494.
The number 2 becomes the next digit in our result. 
Result so far: 33072.69501822
If we subtract 1646 from 2140, we get 494.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4940, and continue the process.

The final result is 33072.69501822 with a remainder of 4.94e-07.