We're dividing 27195663 by 817 
We want to divide 27195663 by 817.

Moving on to step 1:
817 goes into 2 0 times with a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Include the next digit (7) from the dividend after 2, then repeat: 27 / 817

Advancing to step 2:
If we divide 27 by 817, we get 0 and a remainder of 27.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 27 after subtracting 0 from 27.
Bring next digit (1) of the dividend behind the 27 and repeat the process: 271 / 817

On to step 3:
817 goes into 271 0 times with a remainder of 271.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 271 after subtracting 0 from 271.
Grab the next digit (9) from the dividend, add it to 271, then carry on: 2719 / 817

Going ahead to step 4:
817 goes into 2719 3 times with a remainder of 268.
Put 3 as the next digit of the answer. 
Result so far: 3.0
Subtract 2451 from 2719 to get 268.
Include the next digit (5) from the dividend after 268, then repeat: 2685 / 817

Step 5:
If we divide 2685 by 817, we get 3 and a remainder of 234.
Record the quotient 3 as the next digit in the result. 
Result so far: 33.0
The remainder is 234 after subtracting 2451 from 2685.
Fetch the next digit (6) from the dividend, attach it to 234 and continue: 2346 / 817

Going ahead to step 6:
If we divide 2346 by 817, we get 2 and a remainder of 712.
The number 2 becomes the next digit in our result. 
Result so far: 332.0
If we take 1634 away from 2346, we end up with 712.
Take the next digit (6) from the dividend and append it to 712, then repeat: 7126 / 817

Let's proceed to step 7:
The number 817 fits into 7126 8 times, leaving a remainder of 590.
The number 8 becomes the next digit in our result. 
Result so far: 3328.0
Subtracting 6536 from 7126 leaves us with 590.
Take the next digit (3) from the dividend and append it to 590, then repeat: 5903 / 817

Going ahead to step 8:
5903 divided by 817 is 7 with a remainder of 184.
Record the quotient 7 as the next digit in the result. 
Result so far: 33287.0
Deduct 5719 from 5903 and we're left with 184.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1840, and continue the process.

Step 9:
817 can be fit into 1840 2 times, resulting in a remainder of 206.
Use 2 as the next digit of our solution. 
Result so far: 33287.2
Subtract 1634 from 1840 to get 206.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2060, and continue the process.

On to step 10:
2060 divided by 817 is 2 with a remainder of 426.
Put 2 as the next digit of the answer. 
Result so far: 33287.22
If we subtract 1634 from 2060, we get 426.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4260, and continue the process.

Our division results in 33287.22 with a remaining 0.426.