27615970 ÷ 108 
We want to figure out the number of times 27615970 can be divided by 108.

Moving on to step 1:
If we divide 2 by 108, we get 0 and a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Fetch the next digit (7) from the dividend, attach it to 2 and continue: 27 / 108

Advancing to step 2:
The number 108 fits into 27 0 times, leaving a remainder of 27.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 27, we get 27.
Take the next digit (6) from the dividend and append it to 27, then repeat: 276 / 108

Going ahead to step 3:
108 can be fit into 276 2 times, resulting in a remainder of 60.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Subtracting 216 from 276 leaves us with 60.
Bring next digit (1) of the dividend behind the 60 and repeat the process: 601 / 108

Advancing to step 4:
108 goes into 601 5 times with a remainder of 61.
Record the quotient 5 as the next digit in the result. 
Result so far: 25.0
Subtract 540 from 601 to get 61.
Take the next digit (5) from the dividend and append it to 61, then repeat: 615 / 108

Step 5:
The number 108 fits into 615 5 times, leaving a remainder of 75.
Put 5 as the next digit of the answer. 
Result so far: 255.0
If we take 540 away from 615, we end up with 75.
Take the next digit (9) from the dividend and append it to 75, then repeat: 759 / 108

Step 6:
108 goes into 759 7 times with a remainder of 3.
Put 7 as the next digit of the answer. 
Result so far: 2557.0
Subtract 756 from 759 to get 3.
Append the next digit (7) from the dividend to 3 and continue with: 37 / 108

Going ahead to step 7:
108 can be fit into 37 0 times, resulting in a remainder of 37.
Use 0 as the next digit of our solution. 
Result so far: 25570.0
Deduct 0 from 37 and we're left with 37.
Include the next digit (0) from the dividend after 37, then repeat: 370 / 108

Step 8:
When dividing 370 by 108, we get 3 with a remainder of 46.
Record the quotient 3 as the next digit in the result. 
Result so far: 255703.0
The remainder is 46 after subtracting 324 from 370.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

On to step 9:
When dividing 460 by 108, we get 4 with a remainder of 28.
Record the quotient 4 as the next digit in the result. 
Result so far: 255703.4
Subtracting 432 from 460 leaves us with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Going ahead to step 10:
When dividing 280 by 108, we get 2 with a remainder of 64.
The next digit of our result is 2. 
Result so far: 255703.42
If we take 216 away from 280, we end up with 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Step 11:
108 can be fit into 640 5 times, resulting in a remainder of 100.
Write down 5 as next digit of the result. 
Result so far: 255703.425
Subtracting 540 from 640 leaves us with 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

Going ahead to step 12:
If we divide 1000 by 108, we get 9 and a remainder of 28.
Put 9 as the next digit of the answer. 
Result so far: 255703.4259
If we subtract 972 from 1000, we get 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Step 13:
When dividing 280 by 108, we get 2 with a remainder of 64.
Use 2 as the next digit of our solution. 
Result so far: 255703.42592
If we take 216 away from 280, we end up with 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Let's proceed to step 14:
108 can be fit into 640 5 times, resulting in a remainder of 100.
The next digit of our result is 5. 
Result so far: 255703.425925
If we take 540 away from 640, we end up with 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

On to step 15:
1000 divided by 108 is 9 with a remainder of 28.
Put 9 as the next digit of the answer. 
Result so far: 255703.4259259
Subtracting 972 from 1000 leaves us with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Moving on to step 16:
If we divide 280 by 108, we get 2 and a remainder of 64.
Write down 2 as next digit of the result. 
Result so far: 255703.42592592
If we subtract 216 from 280, we get 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

The final outcome is 255703.42592592, with a leftover of 6.4e-08.