We look at the division of 27560 by 86 
We want to divide 27560 by 86.

Advancing to step 1:
86 can be fit into 2 0 times, resulting in a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Append the next digit (7) from the dividend to 2 and continue with: 27 / 86

Let's proceed to step 2:
If we divide 27 by 86, we get 0 and a remainder of 27.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 27 and we're left with 27.
Take the next digit (5) from the dividend and append it to 27, then repeat: 275 / 86

On to step 3:
When dividing 275 by 86, we get 3 with a remainder of 17.
Write down 3 as next digit of the result. 
Result so far: 3.0
If we subtract 258 from 275, we get 17.
Fetch the next digit (6) from the dividend, attach it to 17 and continue: 176 / 86

On to step 4:
When dividing 176 by 86, we get 2 with a remainder of 4.
Write down 2 as next digit of the result. 
Result so far: 32.0
Deduct 172 from 176 and we're left with 4.
Fetch the next digit (0) from the dividend, attach it to 4 and continue: 40 / 86

Step 5:
40 divided by 86 is 0 with a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 320.0
The remainder is 40 after subtracting 0 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Moving on to step 6:
The number 86 fits into 400 4 times, leaving a remainder of 56.
Put 4 as the next digit of the answer. 
Result so far: 320.4
If we take 344 away from 400, we end up with 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Step 7:
When dividing 560 by 86, we get 6 with a remainder of 44.
The next digit of our result is 6. 
Result so far: 320.46
If we subtract 516 from 560, we get 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Going ahead to step 8:
86 can be fit into 440 5 times, resulting in a remainder of 10.
Use 5 as the next digit of our solution. 
Result so far: 320.465
The remainder is 10 after subtracting 430 from 440.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Moving on to step 9:
The number 86 fits into 100 1 times, leaving a remainder of 14.
The number 1 becomes the next digit in our result. 
Result so far: 320.4651
Deduct 86 from 100 and we're left with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Advancing to step 10:
If we divide 140 by 86, we get 1 and a remainder of 54.
Use 1 as the next digit of our solution. 
Result so far: 320.46511
If we subtract 86 from 140, we get 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

After the division, we end up with 320.46511 and a remainder of 5.4e-05.