27216941 ÷ 817 
We want to figure out the number of times 27216941 can be divided by 817.

Advancing to step 1:
817 goes into 2 0 times with a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Grab the next digit (7) from the dividend, add it to 2, then carry on: 27 / 817

Moving on to step 2:
The number 817 fits into 27 0 times, leaving 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.
Bring next digit (2) of the dividend behind the 27 and repeat the process: 272 / 817

Step 3:
The number 817 fits into 272 0 times, leaving a remainder of 272.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 272, we get 272.
Fetch the next digit (1) from the dividend, attach it to 272 and continue: 2721 / 817

Let's proceed to step 4:
The number 817 fits into 2721 3 times, leaving a remainder of 270.
Use 3 as the next digit of our solution. 
Result so far: 3.0
If we subtract 2451 from 2721, we get 270.
Fetch the next digit (6) from the dividend, attach it to 270 and continue: 2706 / 817

Going ahead to step 5:
When dividing 2706 by 817, we get 3 with a remainder of 255.
The next digit of our result is 3. 
Result so far: 33.0
Subtract 2451 from 2706 to get 255.
Append the next digit (9) from the dividend to 255 and continue with: 2559 / 817

Going ahead to step 6:
2559 divided by 817 is 3 with a remainder of 108.
Write down 3 as next digit of the result. 
Result so far: 333.0
Subtract 2451 from 2559 to get 108.
Append the next digit (4) from the dividend to 108 and continue with: 1084 / 817

Step 7:
817 goes into 1084 1 times with a remainder of 267.
Put 1 as the next digit of the answer. 
Result so far: 3331.0
If we subtract 817 from 1084, we get 267.
Take the next digit (1) from the dividend and append it to 267, then repeat: 2671 / 817

Advancing to step 8:
If we divide 2671 by 817, we get 3 and a remainder of 220.
The number 3 becomes the next digit in our result. 
Result so far: 33313.0
The remainder is 220 after subtracting 2451 from 2671.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

Going ahead to step 9:
If we divide 2200 by 817, we get 2 and a remainder of 566.
Record the quotient 2 as the next digit in the result. 
Result so far: 33313.2
If we take 1634 away from 2200, we end up with 566.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5660, and continue the process.

Step 10:
5660 divided by 817 is 6 with a remainder of 758.
Record the quotient 6 as the next digit in the result. 
Result so far: 33313.26
If we subtract 4902 from 5660, we get 758.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7580, and continue the process.

Step 11:
The number 817 fits into 7580 9 times, leaving a remainder of 227.
The number 9 becomes the next digit in our result. 
Result so far: 33313.269
If we subtract 7353 from 7580, we get 227.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2270, and continue the process.

On to step 12:
817 goes into 2270 2 times with a remainder of 636.
Put 2 as the next digit of the answer. 
Result so far: 33313.2692
Subtract 1634 from 2270 to get 636.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6360, and continue the process.

Advancing to step 13:
If we divide 6360 by 817, we get 7 and a remainder of 641.
Record the quotient 7 as the next digit in the result. 
Result so far: 33313.26927
Deduct 5719 from 6360 and we're left with 641.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6410, and continue the process.

Step 14:
6410 divided by 817 is 7 with a remainder of 691.
The next digit of our result is 7. 
Result so far: 33313.269277
If we subtract 5719 from 6410, we get 691.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6910, and continue the process.

In conclusion, the division gives 33313.269277 with a balance of 6.91e-05.