We're dividing 27310038 by 209 
We want to figure out the number of times 27310038 can be divided by 209.

Let's proceed to step 1:
209 can be fit into 2 0 times, resulting in a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Include the next digit (7) from the dividend after 2, then repeat: 27 / 209

On to step 2:
When dividing 27 by 209, we get 0 with a remainder of 27.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 27, we get 27.
Bring next digit (3) of the dividend behind the 27 and repeat the process: 273 / 209

Let's proceed to step 3:
The number 209 fits into 273 1 times, leaving a remainder of 64.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Subtracting 209 from 273 leaves us with 64.
Append the next digit (1) from the dividend to 64 and continue with: 641 / 209

Advancing to step 4:
641 divided by 209 is 3 with a remainder of 14.
The number 3 becomes the next digit in our result. 
Result so far: 13.0
If we subtract 627 from 641, we get 14.
Include the next digit (0) from the dividend after 14, then repeat: 140 / 209

Advancing to step 5:
If we divide 140 by 209, we get 0 and a remainder of 140.
The next digit of our result is 0. 
Result so far: 130.0
If we take 0 away from 140, we end up with 140.
Append the next digit (0) from the dividend to 140 and continue with: 1400 / 209

Going ahead to step 6:
209 goes into 1400 6 times with a remainder of 146.
The next digit of our result is 6. 
Result so far: 1306.0
If we subtract 1254 from 1400, we get 146.
Fetch the next digit (3) from the dividend, attach it to 146 and continue: 1463 / 209

Moving on to step 7:
209 can be fit into 1463 7 times, resulting in a remainder of 0.
Record the quotient 7 as the next digit in the result. 
Result so far: 13067.0
Subtracting 1463 from 1463 leaves us with 0.
Take the next digit (8) from the dividend and append it to 0, then repeat: 8 / 209

Moving on to step 8:
When dividing 8 by 209, we get 0 with a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 130670.0
Deduct 0 from 8 and we're left with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Let's proceed to step 9:
When dividing 80 by 209, we get 0 with a remainder of 80.
Write down 0 as next digit of the result. 
Result so far: 130670.0
Subtracting 0 from 80 leaves us with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Let's proceed to step 10:
209 goes into 800 3 times with a remainder of 173.
Put 3 as the next digit of the answer. 
Result so far: 130670.03
Subtracting 627 from 800 leaves us with 173.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1730, and continue the process.

Moving on to step 11:
209 goes into 1730 8 times with a remainder of 58.
Write down 8 as next digit of the result. 
Result so far: 130670.038
If we subtract 1672 from 1730, we get 58.
Since there are no more digits in the dividend, we add a zero to the remainder making it 580, and continue the process.

Moving on to step 12:
580 divided by 209 is 2 with a remainder of 162.
Put 2 as the next digit of the answer. 
Result so far: 130670.0382
Deduct 418 from 580 and we're left with 162.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1620, and continue the process.

Going ahead to step 13:
209 can be fit into 1620 7 times, resulting in a remainder of 157.
Write down 7 as next digit of the result. 
Result so far: 130670.03827
Subtract 1463 from 1620 to get 157.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1570, and continue the process.

Let's proceed to step 14:
When dividing 1570 by 209, we get 7 with a remainder of 107.
The next digit of our result is 7. 
Result so far: 130670.038277
Subtracting 1463 from 1570 leaves us with 107.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1070, and continue the process.

The final outcome is 130670.038277, with a leftover of 1.07e-05.