Let's divide 27657644 by 517
Our goal is to divide 27657644 by 517.

Moving on to step 1:
When dividing 2 by 517, we get 0 with a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Bring next digit (7) of the dividend behind the 2 and repeat the process: 27 / 517

Going ahead to step 2:
517 goes into 27 0 times with a remainder of 27.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 27, we end up with 27.
Include the next digit (6) from the dividend after 27, then repeat: 276 / 517

Advancing to step 3:
If we divide 276 by 517, we get 0 and a remainder of 276.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 276 to get 276.
Append the next digit (5) from the dividend to 276 and continue with: 2765 / 517

Moving on to step 4:
517 goes into 2765 5 times with a remainder of 180.
The next digit of our result is 5. 
Result so far: 5.0
Deduct 2585 from 2765 and we're left with 180.
Fetch the next digit (7) from the dividend, attach it to 180 and continue: 1807 / 517

Let's proceed to step 5:
If we divide 1807 by 517, we get 3 and a remainder of 256.
Use 3 as the next digit of our solution. 
Result so far: 53.0
If we take 1551 away from 1807, we end up with 256.
Bring next digit (6) of the dividend behind the 256 and repeat the process: 2566 / 517

On to step 6:
If we divide 2566 by 517, we get 4 and a remainder of 498.
Use 4 as the next digit of our solution. 
Result so far: 534.0
Deduct 2068 from 2566 and we're left with 498.
Fetch the next digit (4) from the dividend, attach it to 498 and continue: 4984 / 517

Moving on to step 7:
517 goes into 4984 9 times with a remainder of 331.
Write down 9 as next digit of the result. 
Result so far: 5349.0
Deduct 4653 from 4984 and we're left with 331.
Take the next digit (4) from the dividend and append it to 331, then repeat: 3314 / 517

Advancing to step 8:
3314 divided by 517 is 6 with a remainder of 212.
Put 6 as the next digit of the answer. 
Result so far: 53496.0
Subtracting 3102 from 3314 leaves us with 212.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2120, and continue the process.

Let's proceed to step 9:
517 can be fit into 2120 4 times, resulting in a remainder of 52.
Record the quotient 4 as the next digit in the result. 
Result so far: 53496.4
Subtracting 2068 from 2120 leaves us with 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Let's proceed to step 10:
517 can be fit into 520 1 times, resulting in a remainder of 3.
Use 1 as the next digit of our solution. 
Result so far: 53496.41
The remainder is 3 after subtracting 517 from 520.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Step 11:
The number 517 fits into 30 0 times, leaving a remainder of 30.
Record the quotient 0 as the next digit in the result. 
Result so far: 53496.41
Deduct 0 from 30 and we're left 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.

Let's proceed to step 12:
517 goes into 300 0 times with a remainder of 300.
The number 0 becomes the next digit in our result. 
Result so far: 53496.41
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.

In conclusion, the division gives 53496.41 with a balance of 0.003.