27934938 ÷ 859 
We want to figure out the number of times 27934938 can be divided by 859.

Moving on to step 1:
2 divided by 859 is 0 with a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Append the next digit (7) from the dividend to 2 and continue with: 27 / 859

Moving on to step 2:
If we divide 27 by 859, we get 0 and a remainder of 27.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 27, we get 27.
Fetch the next digit (9) from the dividend, attach it to 27 and continue: 279 / 859

Moving on to step 3:
859 goes into 279 0 times with a remainder of 279.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 279, we end up with 279.
Bring next digit (3) of the dividend behind the 279 and repeat the process: 2793 / 859

Step 4:
If we divide 2793 by 859, we get 3 and a remainder of 216.
The next digit of our result is 3. 
Result so far: 3.0
Subtract 2577 from 2793 to get 216.
Append the next digit (4) from the dividend to 216 and continue with: 2164 / 859

Let's proceed to step 5:
When dividing 2164 by 859, we get 2 with a remainder of 446.
Use 2 as the next digit of our solution. 
Result so far: 32.0
Subtracting 1718 from 2164 leaves us with 446.
Include the next digit (9) from the dividend after 446, then repeat: 4469 / 859

Advancing to step 6:
When dividing 4469 by 859, we get 5 with a remainder of 174.
The next digit of our result is 5. 
Result so far: 325.0
Deduct 4295 from 4469 and we're left with 174.
Take the next digit (3) from the dividend and append it to 174, then repeat: 1743 / 859

On to step 7:
859 can be fit into 1743 2 times, resulting in a remainder of 25.
Use 2 as the next digit of our solution. 
Result so far: 3252.0
If we take 1718 away from 1743, we end up with 25.
Take the next digit (8) from the dividend and append it to 25, then repeat: 258 / 859

Going ahead to step 8:
258 divided by 859 is 0 with a remainder of 258.
Use 0 as the next digit of our solution. 
Result so far: 32520.0
Deduct 0 from 258 and we're left with 258.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2580, and continue the process.

On to step 9:
859 can be fit into 2580 3 times, resulting in a remainder of 3.
Write down 3 as next digit of the result. 
Result so far: 32520.3
If we take 2577 away from 2580, we end up with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

On to step 10:
When dividing 30 by 859, we get 0 with a remainder of 30.
Record the quotient 0 as the next digit in the result. 
Result so far: 32520.3
If we take 0 away from 30, we end up with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Advancing to step 11:
859 can be fit into 300 0 times, resulting in a remainder of 300.
Record the quotient 0 as the next digit in the result. 
Result so far: 32520.3
Deduct 0 from 300 and we're left with 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3000, and continue the process.

The final result is 32520.3 with a remainder of 0.03.