We're dividing 27159891 by 196 
We want to figure out the number of times 27159891 can be divided by 196.

Moving on to step 1:
196 goes into 2 0 times with a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Grab the next digit (7) from the dividend, add it to 2, then carry on: 27 / 196

Step 2:
The number 196 fits into 27 0 times, leaving a remainder of 27.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 27 and we're left with 27.
Include the next digit (1) from the dividend after 27, then repeat: 271 / 196

Step 3:
If we divide 271 by 196, we get 1 and a remainder of 75.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we take 196 away from 271, we end up with 75.
Append the next digit (5) from the dividend to 75 and continue with: 755 / 196

Advancing to step 4:
When dividing 755 by 196, we get 3 with a remainder of 167.
Put 3 as the next digit of the answer. 
Result so far: 13.0
Deduct 588 from 755 and we're left with 167.
Append the next digit (9) from the dividend to 167 and continue with: 1679 / 196

Moving on to step 5:
The number 196 fits into 1679 8 times, leaving a remainder of 111.
Put 8 as the next digit of the answer. 
Result so far: 138.0
Subtracting 1568 from 1679 leaves us with 111.
Append the next digit (8) from the dividend to 111 and continue with: 1118 / 196

On to step 6:
196 can be fit into 1118 5 times, resulting in a remainder of 138.
Use 5 as the next digit of our solution. 
Result so far: 1385.0
If we subtract 980 from 1118, we get 138.
Append the next digit (9) from the dividend to 138 and continue with: 1389 / 196

Advancing to step 7:
When dividing 1389 by 196, we get 7 with a remainder of 17.
The next digit of our result is 7. 
Result so far: 13857.0
The remainder is 17 after subtracting 1372 from 1389.
Take the next digit (1) from the dividend and append it to 17, then repeat: 171 / 196

Let's proceed to step 8:
When dividing 171 by 196, we get 0 with a remainder of 171.
Use 0 as the next digit of our solution. 
Result so far: 138570.0
The remainder is 171 after subtracting 0 from 171.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1710, and continue the process.

Moving on to step 9:
196 can be fit into 1710 8 times, resulting in a remainder of 142.
The number 8 becomes the next digit in our result. 
Result so far: 138570.8
Subtracting 1568 from 1710 leaves us with 142.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1420, and continue the process.

On to step 10:
1420 divided by 196 is 7 with a remainder of 48.
Write down 7 as next digit of the result. 
Result so far: 138570.87
If we subtract 1372 from 1420, we get 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Going ahead to step 11:
When dividing 480 by 196, we get 2 with a remainder of 88.
Write down 2 as next digit of the result. 
Result so far: 138570.872
The remainder is 88 after subtracting 392 from 480.
Since there are no more digits in the dividend, we add a zero to the remainder making it 880, and continue the process.

Step 12:
If we divide 880 by 196, we get 4 and a remainder of 96.
Put 4 as the next digit of the answer. 
Result so far: 138570.8724
The remainder is 96 after subtracting 784 from 880.
Since there are no more digits in the dividend, we add a zero to the remainder making it 960, and continue the process.

Going ahead to step 13:
If we divide 960 by 196, we get 4 and a remainder of 176.
Use 4 as the next digit of our solution. 
Result so far: 138570.87244
Subtract 784 from 960 to get 176.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1760, and continue the process.

Our division results in 138570.87244 with a remaining 0.000176.