We look at the division of 27493543 by 514 
We want to figure out the number of times 27493543 can be divided by 514.

Let's proceed to step 1:
When dividing 2 by 514, we get 0 with a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Grab the next digit (7) from the dividend, add it to 2, then carry on: 27 / 514

Step 2:
If we divide 27 by 514, we get 0 and 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.
Bring next digit (4) of the dividend behind the 27 and repeat the process: 274 / 514

Advancing to step 3:
If we divide 274 by 514, we get 0 and a remainder of 274.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 274, we end up with 274.
Include the next digit (9) from the dividend after 274, then repeat: 2749 / 514

Step 4:
2749 divided by 514 is 5 with a remainder of 179.
Record the quotient 5 as the next digit in the result. 
Result so far: 5.0
If we take 2570 away from 2749, we end up with 179.
Append the next digit (3) from the dividend to 179 and continue with: 1793 / 514

On to step 5:
514 goes into 1793 3 times with a remainder of 251.
Use 3 as the next digit of our solution. 
Result so far: 53.0
Subtract 1542 from 1793 to get 251.
Take the next digit (5) from the dividend and append it to 251, then repeat: 2515 / 514

Let's proceed to step 6:
2515 divided by 514 is 4 with a remainder of 459.
The next digit of our result is 4. 
Result so far: 534.0
Subtracting 2056 from 2515 leaves us with 459.
Fetch the next digit (4) from the dividend, attach it to 459 and continue: 4594 / 514

Let's proceed to step 7:
The number 514 fits into 4594 8 times, leaving a remainder of 482.
Record the quotient 8 as the next digit in the result. 
Result so far: 5348.0
Subtracting 4112 from 4594 leaves us with 482.
Take the next digit (3) from the dividend and append it to 482, then repeat: 4823 / 514

Advancing to step 8:
4823 divided by 514 is 9 with a remainder of 197.
The number 9 becomes the next digit in our result. 
Result so far: 53489.0
The remainder is 197 after subtracting 4626 from 4823.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1970, and continue the process.

Going ahead to step 9:
If we divide 1970 by 514, we get 3 and a remainder of 428.
Put 3 as the next digit of the answer. 
Result so far: 53489.3
The remainder is 428 after subtracting 1542 from 1970.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4280, and continue the process.

Advancing to step 10:
The number 514 fits into 4280 8 times, leaving a remainder of 168.
The number 8 becomes the next digit in our result. 
Result so far: 53489.38
Subtracting 4112 from 4280 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.

Let's proceed to step 11:
The number 514 fits into 1680 3 times, leaving a remainder of 138.
Record the quotient 3 as the next digit in the result. 
Result so far: 53489.383
If we subtract 1542 from 1680, we get 138.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1380, and continue the process.

Advancing to step 12:
When dividing 1380 by 514, we get 2 with a remainder of 352.
The number 2 becomes the next digit in our result. 
Result so far: 53489.3832
If we take 1028 away from 1380, we end up with 352.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3520, and continue the process.

Step 13:
3520 divided by 514 is 6 with a remainder of 436.
The number 6 becomes the next digit in our result. 
Result so far: 53489.38326
If we take 3084 away from 3520, we end up with 436.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4360, and continue the process.

Let's proceed to step 14:
If we divide 4360 by 514, we get 8 and a remainder of 248.
Put 8 as the next digit of the answer. 
Result so far: 53489.383268
Subtract 4112 from 4360 to get 248.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2480, and continue the process.

Step 15:
2480 divided by 514 is 4 with a remainder of 424.
Write down 4 as next digit of the result. 
Result so far: 53489.3832684
Subtracting 2056 from 2480 leaves us with 424.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4240, and continue the process.

On to step 16:
4240 divided by 514 is 8 with a remainder of 128.
The number 8 becomes the next digit in our result. 
Result so far: 53489.38326848
Deduct 4112 from 4240 and we're left with 128.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1280, and continue the process.

The final result is 53489.38326848 with a remainder of 1.28e-07.