27160245 divided by 196 
Let's see how many times 196 fits into 27160245.

Moving on to step 1:
When dividing 2 by 196, we get 0 with a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Take the next digit (7) from the dividend and append it to 2, then repeat: 27 / 196

Advancing to step 2:
The number 196 fits into 27 0 times, leaving a remainder of 27.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 27 after subtracting 0 from 27.
Fetch the next digit (1) from the dividend, attach it to 27 and continue: 271 / 196

Going ahead to step 3:
271 divided by 196 is 1 with a remainder of 75.
The next digit of our result is 1. 
Result so far: 1.0
Subtract 196 from 271 to get 75.
Include the next digit (6) from the dividend after 75, then repeat: 756 / 196

Advancing to step 4:
The number 196 fits into 756 3 times, leaving a remainder of 168.
Use 3 as the next digit of our solution. 
Result so far: 13.0
If we take 588 away from 756, we end up with 168.
Fetch the next digit (0) from the dividend, attach it to 168 and continue: 1680 / 196

Advancing to step 5:
When dividing 1680 by 196, we get 8 with a remainder of 112.
Use 8 as the next digit of our solution. 
Result so far: 138.0
If we take 1568 away from 1680, we end up with 112.
Fetch the next digit (2) from the dividend, attach it to 112 and continue: 1122 / 196

Step 6:
The number 196 fits into 1122 5 times, leaving a remainder of 142.
Put 5 as the next digit of the answer. 
Result so far: 1385.0
If we subtract 980 from 1122, we get 142.
Grab the next digit (4) from the dividend, add it to 142, then carry on: 1424 / 196

Step 7:
196 can be fit into 1424 7 times, resulting in a remainder of 52.
Record the quotient 7 as the next digit in the result. 
Result so far: 13857.0
Subtract 1372 from 1424 to get 52.
Fetch the next digit (5) from the dividend, attach it to 52 and continue: 525 / 196

Going ahead to step 8:
When dividing 525 by 196, we get 2 with a remainder of 133.
Use 2 as the next digit of our solution. 
Result so far: 138572.0
Subtracting 392 from 525 leaves us with 133.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1330, and continue the process.

Going ahead to step 9:
If we divide 1330 by 196, we get 6 and a remainder of 154.
The number 6 becomes the next digit in our result. 
Result so far: 138572.6
Subtracting 1176 from 1330 leaves us with 154.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1540, and continue the process.

On to step 10:
When dividing 1540 by 196, we get 7 with a remainder of 168.
The number 7 becomes the next digit in our result. 
Result so far: 138572.67
Subtracting 1372 from 1540 leaves us with 168.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1680, and continue the process.

On to step 11:
196 goes into 1680 8 times with a remainder of 112.
Record the quotient 8 as the next digit in the result. 
Result so far: 138572.678
If we subtract 1568 from 1680, we get 112.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1120, and continue the process.

Advancing to step 12:
196 can be fit into 1120 5 times, resulting in a remainder of 140.
Record the quotient 5 as the next digit in the result. 
Result so far: 138572.6785
If we take 980 away from 1120, we end up 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.

On to step 13:
When dividing 1400 by 196, we get 7 with a remainder of 28.
Put 7 as the next digit of the answer. 
Result so far: 138572.67857
Subtract 1372 from 1400 to get 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Let's proceed to step 14:
When dividing 280 by 196, we get 1 with a remainder of 84.
Record the quotient 1 as the next digit in the result. 
Result so far: 138572.678571
Deduct 196 from 280 and we're left with 84.
Since there are no more digits in the dividend, we add a zero to the remainder making it 840, and continue the process.

Let's proceed to step 15:
When dividing 840 by 196, we get 4 with a remainder of 56.
The next digit of our result is 4. 
Result so far: 138572.6785714
If we take 784 away from 840, we end up with 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Advancing to step 16:
196 goes into 560 2 times with a remainder of 168.
Record the quotient 2 as the next digit in the result. 
Result so far: 138572.67857142
Deduct 392 from 560 and we're left with 168.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1680, and continue the process.

After the division, we end up with 138572.67857142 and a remainder of 1.68e-07.