We're dividing 27399236 by 3 
We want to figure out the number of times 27399236 can be divided by 3.

Going ahead to step 1:
If we divide 2 by 3, we get 0 and a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Fetch the next digit (7) from the dividend, attach it to 2 and continue: 27 / 3

On to step 2:
The number 3 fits into 27 9 times, leaving a remainder of 0.
The number 9 becomes the next digit in our result. 
Result so far: 9.0
Subtract 27 from 27 to get 0.
Grab the next digit (3) from the dividend, add it to 0, then carry on: 3 / 3

Step 3:
The number 3 fits into 3 1 times, leaving a remainder of 0.
Record the quotient 1 as the next digit in the result. 
Result so far: 91.0
Subtract 3 from 3 to get 0.
Take the next digit (9) from the dividend and append it to 0, then repeat: 9 / 3

Going ahead to step 4:
3 goes into 9 3 times with a remainder of 0.
Record the quotient 3 as the next digit in the result. 
Result so far: 913.0
If we subtract 9 from 9, we get 0.
Include the next digit (9) from the dividend after 0, then repeat: 9 / 3

On to step 5:
3 can be fit into 9 3 times, resulting in a remainder of 0.
Use 3 as the next digit of our solution. 
Result so far: 9133.0
Subtracting 9 from 9 leaves us with 0.
Take the next digit (2) from the dividend and append it to 0, then repeat: 2 / 3

Moving on to step 6:
When dividing 2 by 3, we get 0 with a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 91330.0
If we take 0 away from 2, we end up with 2.
Grab the next digit (3) from the dividend, add it to 2, then carry on: 23 / 3

Step 7:
When dividing 23 by 3, we get 7 with a remainder of 2.
The next digit of our result is 7. 
Result so far: 913307.0
Deduct 21 from 23 and we're left with 2.
Grab the next digit (6) from the dividend, add it to 2, then carry on: 26 / 3

Let's proceed to step 8:
The number 3 fits into 26 8 times, leaving a remainder of 2.
Write down 8 as next digit of the result. 
Result so far: 9133078.0
The remainder is 2 after subtracting 24 from 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Let's proceed to step 9:
20 divided by 3 is 6 with a remainder of 2.
The number 6 becomes the next digit in our result. 
Result so far: 9133078.6
Subtract 18 from 20 to get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Let's proceed to step 10:
When dividing 20 by 3, we get 6 with a remainder of 2.
Put 6 as the next digit of the answer. 
Result so far: 9133078.66
Deduct 18 from 20 and we're left with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

In conclusion, the division gives 9133078.66 with a balance of 0.002.