27402904 ÷ 217 
Our goal is to divide 27402904 by 217.

Going ahead to step 1:
217 goes into 2 0 times with a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Append the next digit (7) from the dividend to 2 and continue with: 27 / 217

On to step 2:
217 goes into 27 0 times with a remainder of 27.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 27 and we're left with 27.
Grab the next digit (4) from the dividend, add it to 27, then carry on: 274 / 217

Moving on to step 3:
The number 217 fits into 274 1 times, leaving a remainder of 57.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtract 217 from 274 to get 57.
Include the next digit (0) from the dividend after 57, then repeat: 570 / 217

Let's proceed to step 4:
217 can be fit into 570 2 times, resulting in a remainder of 136.
Record the quotient 2 as the next digit in the result. 
Result so far: 12.0
If we subtract 434 from 570, we get 136.
Fetch the next digit (2) from the dividend, attach it to 136 and continue: 1362 / 217

Let's proceed to step 5:
217 goes into 1362 6 times with a remainder of 60.
The next digit of our result is 6. 
Result so far: 126.0
Deduct 1302 from 1362 and we're left with 60.
Append the next digit (9) from the dividend to 60 and continue with: 609 / 217

On to step 6:
217 can be fit into 609 2 times, resulting in a remainder of 175.
Use 2 as the next digit of our solution. 
Result so far: 1262.0
Subtracting 434 from 609 leaves us with 175.
Take the next digit (0) from the dividend and append it to 175, then repeat: 1750 / 217

On to step 7:
217 can be fit into 1750 8 times, resulting in a remainder of 14.
The next digit of our result is 8. 
Result so far: 12628.0
If we take 1736 away from 1750, we end up with 14.
Take the next digit (4) from the dividend and append it to 14, then repeat: 144 / 217

On to step 8:
If we divide 144 by 217, we get 0 and a remainder of 144.
Put 0 as the next digit of the answer. 
Result so far: 126280.0
Subtract 0 from 144 to get 144.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1440, and continue the process.

On to step 9:
217 goes into 1440 6 times with a remainder of 138.
Put 6 as the next digit of the answer. 
Result so far: 126280.6
Deduct 1302 from 1440 and we're left with 138.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1380, and continue the process.

Step 10:
217 can be fit into 1380 6 times, resulting in a remainder of 78.
The number 6 becomes the next digit in our result. 
Result so far: 126280.66
If we take 1302 away from 1380, we end up with 78.
Since there are no more digits in the dividend, we add a zero to the remainder making it 780, and continue the process.

The final outcome is 126280.66, with a leftover of 0.078.