27701463 ÷ 860 
Let's see how many times 860 fits into 27701463.

Advancing to step 1:
2 divided by 860 is 0 with a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Take the next digit (7) from the dividend and append it to 2, then repeat: 27 / 860

On to step 2:
27 divided by 860 is 0 with a remainder of 27.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 27, we get 27.
Bring next digit (7) of the dividend behind the 27 and repeat the process: 277 / 860

On to step 3:
The number 860 fits into 277 0 times, leaving a remainder of 277.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 277 leaves us with 277.
Append the next digit (0) from the dividend to 277 and continue with: 2770 / 860

Step 4:
2770 divided by 860 is 3 with a remainder of 190.
Write down 3 as next digit of the result. 
Result so far: 3.0
Subtracting 2580 from 2770 leaves us with 190.
Include the next digit (1) from the dividend after 190, then repeat: 1901 / 860

Step 5:
When dividing 1901 by 860, we get 2 with a remainder of 181.
Write down 2 as next digit of the result. 
Result so far: 32.0
Subtract 1720 from 1901 to get 181.
Fetch the next digit (4) from the dividend, attach it to 181 and continue: 1814 / 860

Advancing to step 6:
860 goes into 1814 2 times with a remainder of 94.
Put 2 as the next digit of the answer. 
Result so far: 322.0
The remainder is 94 after subtracting 1720 from 1814.
Grab the next digit (6) from the dividend, add it to 94, then carry on: 946 / 860

Moving on to step 7:
If we divide 946 by 860, we get 1 and a remainder of 86.
The number 1 becomes the next digit in our result. 
Result so far: 3221.0
Subtract 860 from 946 to get 86.
Grab the next digit (3) from the dividend, add it to 86, then carry on: 863 / 860

Advancing to step 8:
The number 860 fits into 863 1 times, leaving a remainder of 3.
Put 1 as the next digit of the answer. 
Result so far: 32211.0
Deduct 860 from 863 and we're left with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Advancing to step 9:
860 goes into 30 0 times with a remainder of 30.
The next digit of our result is 0. 
Result so far: 32211.0
If we take 0 away from 30, we end up 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.

Advancing to step 10:
When dividing 300 by 860, we get 0 with a remainder of 300.
The number 0 becomes the next digit in our result. 
Result so far: 32211.0
If we subtract 0 from 300, we get 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3000, and continue the process.

The final outcome is 32211.0, with a leftover of 0.3.