We divide 27172 by 71
We want to figure out the number of times 27172 can be divided by 71.

Step 1:
71 goes into 2 0 times with a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Include the next digit (7) from the dividend after 2, then repeat: 27 / 71

Moving on to step 2:
71 goes into 27 0 times with a remainder of 27.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 27, we get 27.
Fetch the next digit (1) from the dividend, attach it to 27 and continue: 271 / 71

Step 3:
When dividing 271 by 71, we get 3 with a remainder of 58.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
Subtracting 213 from 271 leaves us with 58.
Grab the next digit (7) from the dividend, add it to 58, then carry on: 587 / 71

Step 4:
71 can be fit into 587 8 times, resulting in a remainder of 19.
Write down 8 as next digit of the result. 
Result so far: 38.0
If we subtract 568 from 587, we get 19.
Grab the next digit (2) from the dividend, add it to 19, then carry on: 192 / 71

Going ahead to step 5:
71 can be fit into 192 2 times, resulting in a remainder of 50.
Write down 2 as next digit of the result. 
Result so far: 382.0
If we take 142 away from 192, we end up with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Advancing to step 6:
71 can be fit into 500 7 times, resulting in a remainder of 3.
Put 7 as the next digit of the answer. 
Result so far: 382.7
Subtract 497 from 500 to get 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Let's proceed to step 7:
The number 71 fits into 30 0 times, leaving a remainder of 30.
Record the quotient 0 as the next digit in the result. 
Result so far: 382.7
If we subtract 0 from 30, we get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Step 8:
71 can be fit into 300 4 times, resulting in a remainder of 16.
The next digit of our result is 4. 
Result so far: 382.704
Subtracting 284 from 300 leaves us with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Advancing to step 9:
71 can be fit into 160 2 times, resulting in a remainder of 18.
Write down 2 as next digit of the result. 
Result so far: 382.7042
If we take 142 away from 160, we end up with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Let's proceed to step 10:
71 can be fit into 180 2 times, resulting in a remainder of 38.
Use 2 as the next digit of our solution. 
Result so far: 382.70422
Deduct 142 from 180 and we're left with 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

In conclusion, the division gives 382.70422 with a balance of 3.8e-05.