27706675 ÷ 239 
We want to figure out the number of times 27706675 can be divided by 239.

Moving on to step 1:
The number 239 fits into 2 0 times, leaving a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Take the next digit (7) from the dividend and append it to 2, then repeat: 27 / 239

Advancing to step 2:
If we divide 27 by 239, we get 0 and a remainder of 27.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 27, we get 27.
Take the next digit (7) from the dividend and append it to 27, then repeat: 277 / 239

Advancing to step 3:
277 divided by 239 is 1 with a remainder of 38.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtract 239 from 277 to get 38.
Bring next digit (0) of the dividend behind the 38 and repeat the process: 380 / 239

Step 4:
If we divide 380 by 239, we get 1 and a remainder of 141.
Put 1 as the next digit of the answer. 
Result so far: 11.0
If we take 239 away from 380, we end up with 141.
Include the next digit (6) from the dividend after 141, then repeat: 1416 / 239

Going ahead to step 5:
When dividing 1416 by 239, we get 5 with a remainder of 221.
Use 5 as the next digit of our solution. 
Result so far: 115.0
If we take 1195 away from 1416, we end up with 221.
Take the next digit (6) from the dividend and append it to 221, then repeat: 2216 / 239

Moving on to step 6:
239 can be fit into 2216 9 times, resulting in a remainder of 65.
Put 9 as the next digit of the answer. 
Result so far: 1159.0
Subtract 2151 from 2216 to get 65.
Grab the next digit (7) from the dividend, add it to 65, then carry on: 657 / 239

Let's proceed to step 7:
When dividing 657 by 239, we get 2 with a remainder of 179.
The number 2 becomes the next digit in our result. 
Result so far: 11592.0
If we subtract 478 from 657, we get 179.
Fetch the next digit (5) from the dividend, attach it to 179 and continue: 1795 / 239

Going ahead to step 8:
The number 239 fits into 1795 7 times, leaving a remainder of 122.
Put 7 as the next digit of the answer. 
Result so far: 115927.0
The remainder is 122 after subtracting 1673 from 1795.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1220, and continue the process.

Advancing to step 9:
1220 divided by 239 is 5 with a remainder of 25.
Use 5 as the next digit of our solution. 
Result so far: 115927.5
If we subtract 1195 from 1220, we get 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Step 10:
The number 239 fits into 250 1 times, leaving a remainder of 11.
The next digit of our result is 1. 
Result so far: 115927.51
Subtracting 239 from 250 leaves us with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Advancing to step 11:
If we divide 110 by 239, we get 0 and a remainder of 110.
Write down 0 as next digit of the result. 
Result so far: 115927.51
Deduct 0 from 110 and we're left with 110.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1100, and continue the process.

Moving on to step 12:
When dividing 1100 by 239, we get 4 with a remainder of 144.
Put 4 as the next digit of the answer. 
Result so far: 115927.5104
The remainder is 144 after subtracting 956 from 1100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1440, and continue the process.

Advancing to step 13:
The number 239 fits into 1440 6 times, leaving a remainder of 6.
Put 6 as the next digit of the answer. 
Result so far: 115927.51046
Subtracting 1434 from 1440 leaves us with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Moving on to step 14:
If we divide 60 by 239, we get 0 and a remainder of 60.
Record the quotient 0 as the next digit in the result. 
Result so far: 115927.51046
Subtract 0 from 60 to get 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

On to step 15:
239 can be fit into 600 2 times, resulting in a remainder of 122.
Record the quotient 2 as the next digit in the result. 
Result so far: 115927.5104602
Deduct 478 from 600 and we're left with 122.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1220, and continue the process.

Let's proceed to step 16:
1220 divided by 239 is 5 with a remainder of 25.
Record the quotient 5 as the next digit in the result. 
Result so far: 115927.51046025
Deduct 1195 from 1220 and we're left with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

In conclusion, the division gives 115927.51046025 with a balance of 2.5e-08.