27038486 divided by 678 
Let's see how many times 678 fits into 27038486.

On to step 1:
The number 678 fits into 2 0 times, leaving a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Append the next digit (7) from the dividend to 2 and continue with: 27 / 678

Let's proceed to step 2:
678 goes into 27 0 times with a remainder of 27.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 27 to get 27.
Take the next digit (0) from the dividend and append it to 27, then repeat: 270 / 678

Step 3:
270 divided by 678 is 0 with a remainder of 270.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 270 after subtracting 0 from 270.
Bring next digit (3) of the dividend behind the 270 and repeat the process: 2703 / 678

Going ahead to step 4:
When dividing 2703 by 678, we get 3 with a remainder of 669.
Put 3 as the next digit of the answer. 
Result so far: 3.0
Subtracting 2034 from 2703 leaves us with 669.
Append the next digit (8) from the dividend to 669 and continue with: 6698 / 678

Advancing to step 5:
The number 678 fits into 6698 9 times, leaving a remainder of 596.
The number 9 becomes the next digit in our result. 
Result so far: 39.0
Subtracting 6102 from 6698 leaves us with 596.
Fetch the next digit (4) from the dividend, attach it to 596 and continue: 5964 / 678

Going ahead to step 6:
5964 divided by 678 is 8 with a remainder of 540.
Use 8 as the next digit of our solution. 
Result so far: 398.0
The remainder is 540 after subtracting 5424 from 5964.
Include the next digit (8) from the dividend after 540, then repeat: 5408 / 678

Let's proceed to step 7:
5408 divided by 678 is 7 with a remainder of 662.
Record the quotient 7 as the next digit in the result. 
Result so far: 3987.0
The remainder is 662 after subtracting 4746 from 5408.
Append the next digit (6) from the dividend to 662 and continue with: 6626 / 678

Moving on to step 8:
If we divide 6626 by 678, we get 9 and a remainder of 524.
The next digit of our result is 9. 
Result so far: 39879.0
Subtract 6102 from 6626 to get 524.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5240, and continue the process.

Advancing to step 9:
678 can be fit into 5240 7 times, resulting in a remainder of 494.
The number 7 becomes the next digit in our result. 
Result so far: 39879.7
If we subtract 4746 from 5240, we get 494.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4940, and continue the process.

Advancing to step 10:
4940 divided by 678 is 7 with a remainder of 194.
The next digit of our result is 7. 
Result so far: 39879.77
Subtracting 4746 from 4940 leaves us with 194.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1940, and continue the process.

The final result is 39879.77 with a remainder of 0.194.