27276682 ÷ 85 
We're looking to find how many times 85 goes into 27276682.

Going ahead to step 1:
When dividing 2 by 85, we get 0 with 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.
Append the next digit (7) from the dividend to 2 and continue with: 27 / 85

On to step 2:
27 divided by 85 is 0 with a remainder of 27.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 27 leaves us with 27.
Grab the next digit (2) from the dividend, add it to 27, then carry on: 272 / 85

On to step 3:
272 divided by 85 is 3 with a remainder of 17.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
If we subtract 255 from 272, we get 17.
Append the next digit (7) from the dividend to 17 and continue with: 177 / 85

Step 4:
If we divide 177 by 85, we get 2 and a remainder of 7.
Use 2 as the next digit of our solution. 
Result so far: 32.0
If we take 170 away from 177, we end up with 7.
Append the next digit (6) from the dividend to 7 and continue with: 76 / 85

On to step 5:
The number 85 fits into 76 0 times, leaving a remainder of 76.
The next digit of our result is 0. 
Result so far: 320.0
Subtracting 0 from 76 leaves us with 76.
Fetch the next digit (6) from the dividend, attach it to 76 and continue: 766 / 85

Moving on to step 6:
766 divided by 85 is 9 with a remainder of 1.
The next digit of our result is 9. 
Result so far: 3209.0
Subtract 765 from 766 to get 1.
Take the next digit (8) from the dividend and append it to 1, then repeat: 18 / 85

Moving on to step 7:
If we divide 18 by 85, we get 0 and a remainder of 18.
The number 0 becomes the next digit in our result. 
Result so far: 32090.0
The remainder is 18 after subtracting 0 from 18.
Bring next digit (2) of the dividend behind the 18 and repeat the process: 182 / 85

Step 8:
182 divided by 85 is 2 with a remainder of 12.
Record the quotient 2 as the next digit in the result. 
Result so far: 320902.0
Subtracting 170 from 182 leaves us with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Moving on to step 9:
85 can be fit into 120 1 times, resulting in a remainder of 35.
The number 1 becomes the next digit in our result. 
Result so far: 320902.1
If we take 85 away from 120, we end up with 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

On to step 10:
When dividing 350 by 85, we get 4 with a remainder of 10.
Write down 4 as next digit of the result. 
Result so far: 320902.14
The remainder is 10 after subtracting 340 from 350.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Step 11:
When dividing 100 by 85, we get 1 with a remainder of 15.
Record the quotient 1 as the next digit in the result. 
Result so far: 320902.141
Deduct 85 from 100 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.

On to step 12:
If we divide 150 by 85, we get 1 and a remainder of 65.
Record the quotient 1 as the next digit in the result. 
Result so far: 320902.1411
Deduct 85 from 150 and we're left with 65.
Since there are no more digits in the dividend, we add a zero to the remainder making it 650, and continue the process.

The final result is 320902.1411 with a remainder of 0.00065.