We're dividing 20273967 by 994 
We want to figure out the number of times 20273967 can be divided by 994.

Going ahead to step 1:
994 can be fit into 2 0 times, resulting in a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Take the next digit (0) from the dividend and append it to 2, then repeat: 20 / 994

Moving on to step 2:
When dividing 20 by 994, we get 0 with a remainder of 20.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 20 and we're left with 20.
Bring next digit (2) of the dividend behind the 20 and repeat the process: 202 / 994

On to step 3:
If we divide 202 by 994, we get 0 and a remainder of 202.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 202 leaves us with 202.
Include the next digit (7) from the dividend after 202, then repeat: 2027 / 994

Advancing to step 4:
If we divide 2027 by 994, we get 2 and a remainder of 39.
The next digit of our result is 2. 
Result so far: 2.0
Deduct 1988 from 2027 and we're left with 39.
Include the next digit (3) from the dividend after 39, then repeat: 393 / 994

On to step 5:
If we divide 393 by 994, we get 0 and a remainder of 393.
Record the quotient 0 as the next digit in the result. 
Result so far: 20.0
Deduct 0 from 393 and we're left with 393.
Grab the next digit (9) from the dividend, add it to 393, then carry on: 3939 / 994

Going ahead to step 6:
3939 divided by 994 is 3 with a remainder of 957.
Put 3 as the next digit of the answer. 
Result so far: 203.0
If we take 2982 away from 3939, we end up with 957.
Grab the next digit (6) from the dividend, add it to 957, then carry on: 9576 / 994

Step 7:
994 goes into 9576 9 times with a remainder of 630.
Use 9 as the next digit of our solution. 
Result so far: 2039.0
Deduct 8946 from 9576 and we're left with 630.
Bring next digit (7) of the dividend behind the 630 and repeat the process: 6307 / 994

Going ahead to step 8:
When dividing 6307 by 994, we get 6 with a remainder of 343.
The number 6 becomes the next digit in our result. 
Result so far: 20396.0
If we subtract 5964 from 6307, we get 343.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3430, and continue the process.

Advancing to step 9:
994 can be fit into 3430 3 times, resulting in a remainder of 448.
Put 3 as the next digit of the answer. 
Result so far: 20396.3
Subtracting 2982 from 3430 leaves us with 448.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4480, and continue the process.

Advancing to step 10:
994 can be fit into 4480 4 times, resulting in a remainder of 504.
The next digit of our result is 4. 
Result so far: 20396.34
If we subtract 3976 from 4480, we get 504.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5040, and continue the process.

On to step 11:
If we divide 5040 by 994, we get 5 and a remainder of 70.
Write down 5 as next digit of the result. 
Result so far: 20396.345
Subtract 4970 from 5040 to get 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Let's proceed to step 12:
700 divided by 994 is 0 with a remainder of 700.
Write down 0 as next digit of the result. 
Result so far: 20396.345
Subtract 0 from 700 to get 700.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7000, and continue the process.

Advancing to step 13:
If we divide 7000 by 994, we get 7 and a remainder of 42.
The next digit of our result is 7. 
Result so far: 20396.34507
If we subtract 6958 from 7000, we get 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Advancing to step 14:
When dividing 420 by 994, we get 0 with a remainder of 420.
Record the quotient 0 as the next digit in the result. 
Result so far: 20396.34507
If we subtract 0 from 420, we get 420.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4200, and continue the process.

Going ahead to step 15:
994 goes into 4200 4 times with a remainder of 224.
The next digit of our result is 4. 
Result so far: 20396.3450704
If we subtract 3976 from 4200, we get 224.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2240, and continue the process.

Step 16:
When dividing 2240 by 994, we get 2 with a remainder of 252.
Put 2 as the next digit of the answer. 
Result so far: 20396.34507042
Subtracting 1988 from 2240 leaves us with 252.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2520, and continue the process.

Our division results in 20396.34507042 with a remaining 2.52e-07.