We're dividing 27228635 by 978 
We want to figure out the number of times 27228635 can be divided by 978.

Moving on to step 1:
If we divide 2 by 978, 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.
Include the next digit (7) from the dividend after 2, then repeat: 27 / 978

Let's proceed to step 2:
The number 978 fits into 27 0 times, leaving a remainder of 27.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 27 and we're left with 27.
Append the next digit (2) from the dividend to 27 and continue with: 272 / 978

Moving on to step 3:
978 goes into 272 0 times with a remainder of 272.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 272 leaves us with 272.
Append the next digit (2) from the dividend to 272 and continue with: 2722 / 978

Let's proceed to step 4:
When dividing 2722 by 978, we get 2 with a remainder of 766.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Deduct 1956 from 2722 and we're left with 766.
Fetch the next digit (8) from the dividend, attach it to 766 and continue: 7668 / 978

Moving on to step 5:
7668 divided by 978 is 7 with a remainder of 822.
Use 7 as the next digit of our solution. 
Result so far: 27.0
If we subtract 6846 from 7668, we get 822.
Include the next digit (6) from the dividend after 822, then repeat: 8226 / 978

Moving on to step 6:
If we divide 8226 by 978, we get 8 and a remainder of 402.
Use 8 as the next digit of our solution. 
Result so far: 278.0
If we subtract 7824 from 8226, we get 402.
Append the next digit (3) from the dividend to 402 and continue with: 4023 / 978

Let's proceed to step 7:
4023 divided by 978 is 4 with a remainder of 111.
Record the quotient 4 as the next digit in the result. 
Result so far: 2784.0
If we take 3912 away from 4023, we end up with 111.
Fetch the next digit (5) from the dividend, attach it to 111 and continue: 1115 / 978

Advancing to step 8:
When dividing 1115 by 978, we get 1 with a remainder of 137.
Record the quotient 1 as the next digit in the result. 
Result so far: 27841.0
If we subtract 978 from 1115, we get 137.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1370, and continue the process.

Let's proceed to step 9:
1370 divided by 978 is 1 with a remainder of 392.
Use 1 as the next digit of our solution. 
Result so far: 27841.1
If we subtract 978 from 1370, we get 392.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3920, and continue the process.

On to step 10:
If we divide 3920 by 978, we get 4 and a remainder of 8.
Write down 4 as next digit of the result. 
Result so far: 27841.14
Subtracting 3912 from 3920 leaves us with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Going ahead to step 11:
If we divide 80 by 978, we get 0 and a remainder of 80.
Use 0 as the next digit of our solution. 
Result so far: 27841.14
Subtract 0 from 80 to get 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Step 12:
978 can be fit into 800 0 times, resulting in a remainder of 800.
Put 0 as the next digit of the answer. 
Result so far: 27841.14
Subtracting 0 from 800 leaves us with 800.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8000, and continue the process.

The final outcome is 27841.14, with a leftover of 0.008.