We're dividing 70391993 by 427 
We're looking to find how many times 427 goes into 70391993.

Going ahead to step 1:
427 can be fit into 7 0 times, resulting in a remainder of 7.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 7 to get 7.
Grab the next digit (0) from the dividend, add it to 7, then carry on: 70 / 427

Step 2:
70 divided by 427 is 0 with a remainder of 70.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 70 to get 70.
Include the next digit (3) from the dividend after 70, then repeat: 703 / 427

Moving on to step 3:
The number 427 fits into 703 1 times, leaving a remainder of 276.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtract 427 from 703 to get 276.
Append the next digit (9) from the dividend to 276 and continue with: 2769 / 427

Moving on to step 4:
The number 427 fits into 2769 6 times, leaving a remainder of 207.
The number 6 becomes the next digit in our result. 
Result so far: 16.0
The remainder is 207 after subtracting 2562 from 2769.
Take the next digit (1) from the dividend and append it to 207, then repeat: 2071 / 427

Going ahead to step 5:
427 goes into 2071 4 times with a remainder of 363.
Write down 4 as next digit of the result. 
Result so far: 164.0
Deduct 1708 from 2071 and we're left with 363.
Grab the next digit (9) from the dividend, add it to 363, then carry on: 3639 / 427

Moving on to step 6:
3639 divided by 427 is 8 with a remainder of 223.
Record the quotient 8 as the next digit in the result. 
Result so far: 1648.0
If we subtract 3416 from 3639, we get 223.
Append the next digit (9) from the dividend to 223 and continue with: 2239 / 427

Going ahead to step 7:
2239 divided by 427 is 5 with a remainder of 104.
The number 5 becomes the next digit in our result. 
Result so far: 16485.0
If we subtract 2135 from 2239, we get 104.
Take the next digit (3) from the dividend and append it to 104, then repeat: 1043 / 427

Let's proceed to step 8:
427 can be fit into 1043 2 times, resulting in a remainder of 189.
Record the quotient 2 as the next digit in the result. 
Result so far: 164852.0
The remainder is 189 after subtracting 854 from 1043.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1890, and continue the process.

On to step 9:
The number 427 fits into 1890 4 times, leaving a remainder of 182.
Record the quotient 4 as the next digit in the result. 
Result so far: 164852.4
If we subtract 1708 from 1890, we get 182.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1820, and continue the process.

Let's proceed to step 10:
When dividing 1820 by 427, we get 4 with a remainder of 112.
Record the quotient 4 as the next digit in the result. 
Result so far: 164852.44
Subtract 1708 from 1820 to get 112.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1120, and continue the process.

The final outcome is 164852.44, with a leftover of 0.112.