We look at the division of 17867857 by 927 
Let's see how many times 927 fits into 17867857.

Step 1:
The number 927 fits into 1 0 times, leaving a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 1 leaves us with 1.
Grab the next digit (7) from the dividend, add it to 1, then carry on: 17 / 927

On to step 2:
17 divided by 927 is 0 with a remainder of 17.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 17 and we're left with 17.
Grab the next digit (8) from the dividend, add it to 17, then carry on: 178 / 927

Advancing to step 3:
The number 927 fits into 178 0 times, leaving a remainder of 178.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 178 and we're left with 178.
Take the next digit (6) from the dividend and append it to 178, then repeat: 1786 / 927

Advancing to step 4:
1786 divided by 927 is 1 with a remainder of 859.
The next digit of our result is 1. 
Result so far: 1.0
If we take 927 away from 1786, we end up with 859.
Append the next digit (7) from the dividend to 859 and continue with: 8597 / 927

On to step 5:
When dividing 8597 by 927, we get 9 with a remainder of 254.
Record the quotient 9 as the next digit in the result. 
Result so far: 19.0
The remainder is 254 after subtracting 8343 from 8597.
Bring next digit (8) of the dividend behind the 254 and repeat the process: 2548 / 927

Moving on to step 6:
If we divide 2548 by 927, we get 2 and a remainder of 694.
Use 2 as the next digit of our solution. 
Result so far: 192.0
The remainder is 694 after subtracting 1854 from 2548.
Bring next digit (5) of the dividend behind the 694 and repeat the process: 6945 / 927

On to step 7:
The number 927 fits into 6945 7 times, leaving a remainder of 456.
Write down 7 as next digit of the result. 
Result so far: 1927.0
If we subtract 6489 from 6945, we get 456.
Take the next digit (7) from the dividend and append it to 456, then repeat: 4567 / 927

Advancing to step 8:
4567 divided by 927 is 4 with a remainder of 859.
The number 4 becomes the next digit in our result. 
Result so far: 19274.0
If we take 3708 away from 4567, we end up with 859.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8590, and continue the process.

Step 9:
The number 927 fits into 8590 9 times, leaving a remainder of 247.
Write down 9 as next digit of the result. 
Result so far: 19274.9
If we subtract 8343 from 8590, we get 247.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2470, and continue the process.

Going ahead to step 10:
2470 divided by 927 is 2 with a remainder of 616.
Write down 2 as next digit of the result. 
Result so far: 19274.92
The remainder is 616 after subtracting 1854 from 2470.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6160, and continue the process.

Advancing to step 11:
If we divide 6160 by 927, we get 6 and a remainder of 598.
Record the quotient 6 as the next digit in the result. 
Result so far: 19274.926
If we take 5562 away from 6160, we end up with 598.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5980, and continue the process.

Moving on to step 12:
The number 927 fits into 5980 6 times, leaving a remainder of 418.
Put 6 as the next digit of the answer. 
Result so far: 19274.9266
The remainder is 418 after subtracting 5562 from 5980.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4180, and continue the process.

In conclusion, the division gives 19274.9266 with a balance of 0.00418.