We look at the division of 27547995 by 197 
We're looking to find how many times 197 goes into 27547995.

Moving on to step 1:
197 goes into 2 0 times with a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Append the next digit (7) from the dividend to 2 and continue with: 27 / 197

On to step 2:
197 can be fit into 27 0 times, resulting in a remainder of 27.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 27 to get 27.
Bring next digit (5) of the dividend behind the 27 and repeat the process: 275 / 197

Let's proceed to step 3:
197 can be fit into 275 1 times, resulting in a remainder of 78.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we take 197 away from 275, we end up with 78.
Fetch the next digit (4) from the dividend, attach it to 78 and continue: 784 / 197

Moving on to step 4:
When dividing 784 by 197, we get 3 with a remainder of 193.
Record the quotient 3 as the next digit in the result. 
Result so far: 13.0
Subtract 591 from 784 to get 193.
Fetch the next digit (7) from the dividend, attach it to 193 and continue: 1937 / 197

On to step 5:
1937 divided by 197 is 9 with a remainder of 164.
Put 9 as the next digit of the answer. 
Result so far: 139.0
Subtracting 1773 from 1937 leaves us with 164.
Append the next digit (9) from the dividend to 164 and continue with: 1649 / 197

On to step 6:
1649 divided by 197 is 8 with a remainder of 73.
Put 8 as the next digit of the answer. 
Result so far: 1398.0
Subtracting 1576 from 1649 leaves us with 73.
Append the next digit (9) from the dividend to 73 and continue with: 739 / 197

Step 7:
If we divide 739 by 197, we get 3 and a remainder of 148.
Use 3 as the next digit of our solution. 
Result so far: 13983.0
Subtracting 591 from 739 leaves us with 148.
Include the next digit (5) from the dividend after 148, then repeat: 1485 / 197

Moving on to step 8:
197 goes into 1485 7 times with a remainder of 106.
The number 7 becomes the next digit in our result. 
Result so far: 139837.0
The remainder is 106 after subtracting 1379 from 1485.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1060, and continue the process.

On to step 9:
197 goes into 1060 5 times with a remainder of 75.
Use 5 as the next digit of our solution. 
Result so far: 139837.5
Subtracting 985 from 1060 leaves us with 75.
Since there are no more digits in the dividend, we add a zero to the remainder making it 750, and continue the process.

Let's proceed to step 10:
The number 197 fits into 750 3 times, leaving a remainder of 159.
The next digit of our result is 3. 
Result so far: 139837.53
If we subtract 591 from 750, we get 159.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1590, and continue the process.

Going ahead to step 11:
197 can be fit into 1590 8 times, resulting in a remainder of 14.
The number 8 becomes the next digit in our result. 
Result so far: 139837.538
The remainder is 14 after subtracting 1576 from 1590.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Going ahead to step 12:
When dividing 140 by 197, we get 0 with a remainder of 140.
Record the quotient 0 as the next digit in the result. 
Result so far: 139837.538
Deduct 0 from 140 and we're left with 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1400, and continue the process.

Going ahead to step 13:
197 goes into 1400 7 times with a remainder of 21.
The number 7 becomes the next digit in our result. 
Result so far: 139837.53807
The remainder is 21 after subtracting 1379 from 1400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Moving on to step 14:
When dividing 210 by 197, we get 1 with a remainder of 13.
Use 1 as the next digit of our solution. 
Result so far: 139837.538071
Subtracting 197 from 210 leaves us with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Going ahead to step 15:
If we divide 130 by 197, we get 0 and a remainder of 130.
The number 0 becomes the next digit in our result. 
Result so far: 139837.538071
If we subtract 0 from 130, we get 130.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1300, and continue the process.

Moving on to step 16:
1300 divided by 197 is 6 with a remainder of 118.
The number 6 becomes the next digit in our result. 
Result so far: 139837.53807106
If we take 1182 away from 1300, we end up with 118.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1180, and continue the process.

The quotient of the division is 139837.53807106, and the remainder is 1.18e-07.