We look at the division of 27704587 by 378 
Let's see how many times 378 fits into 27704587.

Moving on to step 1:
378 can be fit into 2 0 times, resulting in a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Take the next digit (7) from the dividend and append it to 2, then repeat: 27 / 378

On to step 2:
When dividing 27 by 378, we get 0 with a remainder of 27.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 27, we end up with 27.
Append the next digit (7) from the dividend to 27 and continue with: 277 / 378

Going ahead to step 3:
277 divided by 378 is 0 with a remainder of 277.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 277 after subtracting 0 from 277.
Take the next digit (0) from the dividend and append it to 277, then repeat: 2770 / 378

Going ahead to step 4:
378 can be fit into 2770 7 times, resulting in a remainder of 124.
Use 7 as the next digit of our solution. 
Result so far: 7.0
Subtracting 2646 from 2770 leaves us with 124.
Bring next digit (4) of the dividend behind the 124 and repeat the process: 1244 / 378

On to step 5:
1244 divided by 378 is 3 with a remainder of 110.
Record the quotient 3 as the next digit in the result. 
Result so far: 73.0
The remainder is 110 after subtracting 1134 from 1244.
Bring next digit (5) of the dividend behind the 110 and repeat the process: 1105 / 378

Going ahead to step 6:
The number 378 fits into 1105 2 times, leaving a remainder of 349.
Record the quotient 2 as the next digit in the result. 
Result so far: 732.0
Subtract 756 from 1105 to get 349.
Grab the next digit (8) from the dividend, add it to 349, then carry on: 3498 / 378

Step 7:
378 goes into 3498 9 times with a remainder of 96.
The number 9 becomes the next digit in our result. 
Result so far: 7329.0
Subtract 3402 from 3498 to get 96.
Append the next digit (7) from the dividend to 96 and continue with: 967 / 378

Going ahead to step 8:
967 divided by 378 is 2 with a remainder of 211.
The next digit of our result is 2. 
Result so far: 73292.0
Deduct 756 from 967 and we're left with 211.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2110, and continue the process.

Step 9:
The number 378 fits into 2110 5 times, leaving a remainder of 220.
Write down 5 as next digit of the result. 
Result so far: 73292.5
Deduct 1890 from 2110 and we're left with 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

Moving on to step 10:
When dividing 2200 by 378, we get 5 with a remainder of 310.
Put 5 as the next digit of the answer. 
Result so far: 73292.55
If we take 1890 away from 2200, we end up with 310.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3100, and continue the process.

In conclusion, the division gives 73292.55 with a balance of 0.31.