We're dividing 27314696 by 353 
Let's see how many times 353 fits into 27314696.

Going ahead to step 1:
2 divided by 353 is 0 with a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Fetch the next digit (7) from the dividend, attach it to 2 and continue: 27 / 353

Moving on to step 2:
353 goes into 27 0 times with a remainder of 27.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 27, we get 27.
Include the next digit (3) from the dividend after 27, then repeat: 273 / 353

On to step 3:
353 can be fit into 273 0 times, resulting in a remainder of 273.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 273 after subtracting 0 from 273.
Append the next digit (1) from the dividend to 273 and continue with: 2731 / 353

On to step 4:
When dividing 2731 by 353, we get 7 with a remainder of 260.
Write down 7 as next digit of the result. 
Result so far: 7.0
If we take 2471 away from 2731, we end up with 260.
Include the next digit (4) from the dividend after 260, then repeat: 2604 / 353

Let's proceed to step 5:
353 goes into 2604 7 times with a remainder of 133.
The number 7 becomes the next digit in our result. 
Result so far: 77.0
If we take 2471 away from 2604, we end up with 133.
Take the next digit (6) from the dividend and append it to 133, then repeat: 1336 / 353

Step 6:
1336 divided by 353 is 3 with a remainder of 277.
Record the quotient 3 as the next digit in the result. 
Result so far: 773.0
Subtract 1059 from 1336 to get 277.
Include the next digit (9) from the dividend after 277, then repeat: 2779 / 353

Advancing to step 7:
2779 divided by 353 is 7 with a remainder of 308.
Use 7 as the next digit of our solution. 
Result so far: 7737.0
Subtracting 2471 from 2779 leaves us with 308.
Include the next digit (6) from the dividend after 308, then repeat: 3086 / 353

Step 8:
The number 353 fits into 3086 8 times, leaving a remainder of 262.
Write down 8 as next digit of the result. 
Result so far: 77378.0
The remainder is 262 after subtracting 2824 from 3086.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2620, and continue the process.

Let's proceed to step 9:
The number 353 fits into 2620 7 times, leaving a remainder of 149.
The next digit of our result is 7. 
Result so far: 77378.7
Subtracting 2471 from 2620 leaves us with 149.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1490, and continue the process.

Let's proceed to step 10:
353 goes into 1490 4 times with a remainder of 78.
The next digit of our result is 4. 
Result so far: 77378.74
Deduct 1412 from 1490 and we're left with 78.
Since there are no more digits in the dividend, we add a zero to the remainder making it 780, and continue the process.

On to step 11:
780 divided by 353 is 2 with a remainder of 74.
The next digit of our result is 2. 
Result so far: 77378.742
If we take 706 away from 780, we end up with 74.
Since there are no more digits in the dividend, we add a zero to the remainder making it 740, and continue the process.

Going ahead to step 12:
If we divide 740 by 353, we get 2 and a remainder of 34.
The next digit of our result is 2. 
Result so far: 77378.7422
If we take 706 away from 740, we end up with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Our division results in 77378.7422 with a remaining 0.00034.