We're dividing 27319103 by 92 
We want to divide 27319103 by 92.

On to step 1:
92 can be fit into 2 0 times, resulting in a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Include the next digit (7) from the dividend after 2, then repeat: 27 / 92

Step 2:
27 divided by 92 is 0 with a remainder of 27.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 27, we get 27.
Append the next digit (3) from the dividend to 27 and continue with: 273 / 92

Let's proceed to step 3:
92 can be fit into 273 2 times, resulting in a remainder of 89.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Subtracting 184 from 273 leaves us with 89.
Bring next digit (1) of the dividend behind the 89 and repeat the process: 891 / 92

Moving on to step 4:
If we divide 891 by 92, we get 9 and a remainder of 63.
Write down 9 as next digit of the result. 
Result so far: 29.0
Subtract 828 from 891 to get 63.
Include the next digit (9) from the dividend after 63, then repeat: 639 / 92

Moving on to step 5:
92 can be fit into 639 6 times, resulting in a remainder of 87.
The number 6 becomes the next digit in our result. 
Result so far: 296.0
Subtracting 552 from 639 leaves us with 87.
Append the next digit (1) from the dividend to 87 and continue with: 871 / 92

Let's proceed to step 6:
92 goes into 871 9 times with a remainder of 43.
Write down 9 as next digit of the result. 
Result so far: 2969.0
If we take 828 away from 871, we end up with 43.
Append the next digit (0) from the dividend to 43 and continue with: 430 / 92

Let's proceed to step 7:
When dividing 430 by 92, we get 4 with a remainder of 62.
Record the quotient 4 as the next digit in the result. 
Result so far: 29694.0
If we subtract 368 from 430, we get 62.
Grab the next digit (3) from the dividend, add it to 62, then carry on: 623 / 92

Going ahead to step 8:
The number 92 fits into 623 6 times, leaving a remainder of 71.
Put 6 as the next digit of the answer. 
Result so far: 296946.0
If we subtract 552 from 623, we get 71.
Since there are no more digits in the dividend, we add a zero to the remainder making it 710, and continue the process.

Step 9:
92 goes into 710 7 times with a remainder of 66.
The next digit of our result is 7. 
Result so far: 296946.7
Subtracting 644 from 710 leaves us with 66.
Since there are no more digits in the dividend, we add a zero to the remainder making it 660, and continue the process.

On to step 10:
92 can be fit into 660 7 times, resulting in a remainder of 16.
Record the quotient 7 as the next digit in the result. 
Result so far: 296946.77
Subtract 644 from 660 to get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

The final result is 296946.77 with a remainder of 0.016.