We look at the division of 27149623 by 319 
We want to divide 27149623 by 319.

On to step 1:
319 can be fit into 2 0 times, resulting in 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.
Include the next digit (7) from the dividend after 2, then repeat: 27 / 319

Step 2:
319 goes into 27 0 times with a remainder of 27.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 27, we end up with 27.
Bring next digit (1) of the dividend behind the 27 and repeat the process: 271 / 319

On to step 3:
The number 319 fits into 271 0 times, leaving a remainder of 271.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 271, we end up with 271.
Include the next digit (4) from the dividend after 271, then repeat: 2714 / 319

Step 4:
The number 319 fits into 2714 8 times, leaving a remainder of 162.
The next digit of our result is 8. 
Result so far: 8.0
If we subtract 2552 from 2714, we get 162.
Append the next digit (9) from the dividend to 162 and continue with: 1629 / 319

On to step 5:
319 can be fit into 1629 5 times, resulting in a remainder of 34.
The number 5 becomes the next digit in our result. 
Result so far: 85.0
If we subtract 1595 from 1629, we get 34.
Fetch the next digit (6) from the dividend, attach it to 34 and continue: 346 / 319

Moving on to step 6:
If we divide 346 by 319, we get 1 and a remainder of 27.
Write down 1 as next digit of the result. 
Result so far: 851.0
Subtract 319 from 346 to get 27.
Include the next digit (2) from the dividend after 27, then repeat: 272 / 319

Going ahead to step 7:
319 goes into 272 0 times with a remainder of 272.
The next digit of our result is 0. 
Result so far: 8510.0
If we subtract 0 from 272, we get 272.
Include the next digit (3) from the dividend after 272, then repeat: 2723 / 319

Advancing to step 8:
2723 divided by 319 is 8 with a remainder of 171.
Use 8 as the next digit of our solution. 
Result so far: 85108.0
If we take 2552 away from 2723, we end up with 171.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1710, and continue the process.

Advancing to step 9:
The number 319 fits into 1710 5 times, leaving a remainder of 115.
Record the quotient 5 as the next digit in the result. 
Result so far: 85108.5
Subtracting 1595 from 1710 leaves us with 115.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1150, and continue the process.

Going ahead to step 10:
319 can be fit into 1150 3 times, resulting in a remainder of 193.
Put 3 as the next digit of the answer. 
Result so far: 85108.53
Subtracting 957 from 1150 leaves us with 193.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1930, and continue the process.

Let's proceed to step 11:
When dividing 1930 by 319, we get 6 with a remainder of 16.
The next digit of our result is 6. 
Result so far: 85108.536
Deduct 1914 from 1930 and we're left 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.

Moving on to step 12:
319 can be fit into 160 0 times, resulting in a remainder of 160.
Put 0 as the next digit of the answer. 
Result so far: 85108.536
The remainder is 160 after subtracting 0 from 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

Step 13:
The number 319 fits into 1600 5 times, leaving a remainder of 5.
Write down 5 as next digit of the result. 
Result so far: 85108.53605
Subtracting 1595 from 1600 leaves us with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Advancing to step 14:
319 can be fit into 50 0 times, resulting in a remainder of 50.
Put 0 as the next digit of the answer. 
Result so far: 85108.53605
The remainder is 50 after subtracting 0 from 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 15:
If we divide 500 by 319, we get 1 and a remainder of 181.
Write down 1 as next digit of the result. 
Result so far: 85108.5360501
Subtract 319 from 500 to get 181.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1810, and continue the process.

Step 16:
If we divide 1810 by 319, we get 5 and a remainder of 215.
The number 5 becomes the next digit in our result. 
Result so far: 85108.53605015
If we subtract 1595 from 1810, we get 215.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2150, and continue the process.

In conclusion, the division gives 85108.53605015 with a balance of 2.15e-07.