We're dividing 27440437 by 313 
We want to figure out the number of times 27440437 can be divided by 313.

Advancing to step 1:
When dividing 2 by 313, we get 0 with a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Take the next digit (7) from the dividend and append it to 2, then repeat: 27 / 313

Let's proceed to step 2:
313 goes into 27 0 times with a remainder of 27.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 27 leaves us with 27.
Include the next digit (4) from the dividend after 27, then repeat: 274 / 313

Let's proceed to step 3:
When dividing 274 by 313, we get 0 with a remainder of 274.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 274 after subtracting 0 from 274.
Take the next digit (4) from the dividend and append it to 274, then repeat: 2744 / 313

Going ahead to step 4:
The number 313 fits into 2744 8 times, leaving a remainder of 240.
The next digit of our result is 8. 
Result so far: 8.0
Subtracting 2504 from 2744 leaves us with 240.
Append the next digit (0) from the dividend to 240 and continue with: 2400 / 313

Let's proceed to step 5:
The number 313 fits into 2400 7 times, leaving a remainder of 209.
Write down 7 as next digit of the result. 
Result so far: 87.0
Subtract 2191 from 2400 to get 209.
Append the next digit (4) from the dividend to 209 and continue with: 2094 / 313

On to step 6:
313 goes into 2094 6 times with a remainder of 216.
The next digit of our result is 6. 
Result so far: 876.0
Deduct 1878 from 2094 and we're left with 216.
Bring next digit (3) of the dividend behind the 216 and repeat the process: 2163 / 313

Let's proceed to step 7:
313 can be fit into 2163 6 times, resulting in a remainder of 285.
The number 6 becomes the next digit in our result. 
Result so far: 8766.0
The remainder is 285 after subtracting 1878 from 2163.
Append the next digit (7) from the dividend to 285 and continue with: 2857 / 313

On to step 8:
313 can be fit into 2857 9 times, resulting in a remainder of 40.
The number 9 becomes the next digit in our result. 
Result so far: 87669.0
Deduct 2817 from 2857 and we're left with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Advancing to step 9:
When dividing 400 by 313, we get 1 with a remainder of 87.
Put 1 as the next digit of the answer. 
Result so far: 87669.1
The remainder is 87 after subtracting 313 from 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 870, and continue the process.

Advancing to step 10:
313 can be fit into 870 2 times, resulting in a remainder of 244.
Record the quotient 2 as the next digit in the result. 
Result so far: 87669.12
Subtracting 626 from 870 leaves us with 244.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2440, and continue the process.

Step 11:
When dividing 2440 by 313, we get 7 with a remainder of 249.
The number 7 becomes the next digit in our result. 
Result so far: 87669.127
The remainder is 249 after subtracting 2191 from 2440.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2490, and continue the process.

Advancing to step 12:
If we divide 2490 by 313, we get 7 and a remainder of 299.
Write down 7 as next digit of the result. 
Result so far: 87669.1277
Subtracting 2191 from 2490 leaves us with 299.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2990, and continue the process.

After the division, we end up with 87669.1277 and a remainder of 0.00299.