273138 ÷ 47 
We want to divide 273138 by 47.

Step 1:
The number 47 fits into 2 0 times, leaving a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Take the next digit (7) from the dividend and append it to 2, then repeat: 27 / 47

On to step 2:
47 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 subtract 0 from 27, we get 27.
Grab the next digit (3) from the dividend, add it to 27, then carry on: 273 / 47

Step 3:
47 can be fit into 273 5 times, resulting in a remainder of 38.
Use 5 as the next digit of our solution. 
Result so far: 5.0
If we take 235 away from 273, we end up with 38.
Fetch the next digit (1) from the dividend, attach it to 38 and continue: 381 / 47

Moving on to step 4:
47 goes into 381 8 times with a remainder of 5.
Write down 8 as next digit of the result. 
Result so far: 58.0
If we subtract 376 from 381, we get 5.
Include the next digit (3) from the dividend after 5, then repeat: 53 / 47

Let's proceed to step 5:
When dividing 53 by 47, we get 1 with a remainder of 6.
Use 1 as the next digit of our solution. 
Result so far: 581.0
The remainder is 6 after subtracting 47 from 53.
Append the next digit (8) from the dividend to 6 and continue with: 68 / 47

Let's proceed to step 6:
47 goes into 68 1 times with a remainder of 21.
Record the quotient 1 as the next digit in the result. 
Result so far: 5811.0
The remainder is 21 after subtracting 47 from 68.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Advancing to step 7:
When dividing 210 by 47, we get 4 with a remainder of 22.
Put 4 as the next digit of the answer. 
Result so far: 5811.4
Subtracting 188 from 210 leaves us with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Moving on to step 8:
When dividing 220 by 47, we get 4 with a remainder of 32.
Use 4 as the next digit of our solution. 
Result so far: 5811.44
The remainder is 32 after subtracting 188 from 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Our division results in 5811.44 with a remaining 0.032.