27646086 ÷ 854 
We want to divide 27646086 by 854.

Moving on to step 1:
The number 854 fits into 2 0 times, leaving a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Grab the next digit (7) from the dividend, add it to 2, then carry on: 27 / 854

Advancing to step 2:
27 divided by 854 is 0 with 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.
Bring next digit (6) of the dividend behind the 27 and repeat the process: 276 / 854

Going ahead to step 3:
When dividing 276 by 854, we get 0 with a remainder of 276.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 276 to get 276.
Take the next digit (4) from the dividend and append it to 276, then repeat: 2764 / 854

On to step 4:
2764 divided by 854 is 3 with a remainder of 202.
Use 3 as the next digit of our solution. 
Result so far: 3.0
Subtract 2562 from 2764 to get 202.
Include the next digit (6) from the dividend after 202, then repeat: 2026 / 854

Moving on to step 5:
854 goes into 2026 2 times with a remainder of 318.
Put 2 as the next digit of the answer. 
Result so far: 32.0
The remainder is 318 after subtracting 1708 from 2026.
Bring next digit (0) of the dividend behind the 318 and repeat the process: 3180 / 854

Advancing to step 6:
The number 854 fits into 3180 3 times, leaving a remainder of 618.
Put 3 as the next digit of the answer. 
Result so far: 323.0
The remainder is 618 after subtracting 2562 from 3180.
Append the next digit (8) from the dividend to 618 and continue with: 6188 / 854

Going ahead to step 7:
6188 divided by 854 is 7 with a remainder of 210.
Use 7 as the next digit of our solution. 
Result so far: 3237.0
Subtract 5978 from 6188 to get 210.
Append the next digit (6) from the dividend to 210 and continue with: 2106 / 854

Going ahead to step 8:
854 goes into 2106 2 times with a remainder of 398.
The number 2 becomes the next digit in our result. 
Result so far: 32372.0
If we take 1708 away from 2106, we end up with 398.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3980, and continue the process.

On to step 9:
854 can be fit into 3980 4 times, resulting in a remainder of 564.
Write down 4 as next digit of the result. 
Result so far: 32372.4
Subtracting 3416 from 3980 leaves us with 564.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5640, and continue the process.

On to step 10:
The number 854 fits into 5640 6 times, leaving a remainder of 516.
Put 6 as the next digit of the answer. 
Result so far: 32372.46
If we subtract 5124 from 5640, we get 516.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5160, and continue the process.

Advancing to step 11:
854 can be fit into 5160 6 times, resulting in a remainder of 36.
Put 6 as the next digit of the answer. 
Result so far: 32372.466
Subtract 5124 from 5160 to get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

After the division, we end up with 32372.466 and a remainder of 0.0036.