We're dividing 27116354 by 614 
We want to divide 27116354 by 614.

On to step 1:
When dividing 2 by 614, we get 0 with a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Take the next digit (7) from the dividend and append it to 2, then repeat: 27 / 614

Let's proceed to step 2:
The number 614 fits into 27 0 times, leaving a remainder of 27.
Put 0 as the next digit of the answer. 
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 / 614

Moving on to step 3:
271 divided by 614 is 0 with a remainder of 271.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 271 and we're left with 271.
Include the next digit (1) from the dividend after 271, then repeat: 2711 / 614

Step 4:
If we divide 2711 by 614, we get 4 and a remainder of 255.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
Subtracting 2456 from 2711 leaves us with 255.
Include the next digit (6) from the dividend after 255, then repeat: 2556 / 614

Let's proceed to step 5:
614 can be fit into 2556 4 times, resulting in a remainder of 100.
The next digit of our result is 4. 
Result so far: 44.0
Subtracting 2456 from 2556 leaves us with 100.
Append the next digit (3) from the dividend to 100 and continue with: 1003 / 614

Advancing to step 6:
The number 614 fits into 1003 1 times, leaving a remainder of 389.
The number 1 becomes the next digit in our result. 
Result so far: 441.0
The remainder is 389 after subtracting 614 from 1003.
Take the next digit (5) from the dividend and append it to 389, then repeat: 3895 / 614

On to step 7:
When dividing 3895 by 614, we get 6 with a remainder of 211.
Put 6 as the next digit of the answer. 
Result so far: 4416.0
If we subtract 3684 from 3895, we get 211.
Grab the next digit (4) from the dividend, add it to 211, then carry on: 2114 / 614

Moving on to step 8:
614 can be fit into 2114 3 times, resulting in a remainder of 272.
Use 3 as the next digit of our solution. 
Result so far: 44163.0
Subtract 1842 from 2114 to get 272.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2720, and continue the process.

Advancing to step 9:
If we divide 2720 by 614, we get 4 and a remainder of 264.
Write down 4 as next digit of the result. 
Result so far: 44163.4
If we subtract 2456 from 2720, we get 264.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2640, and continue the process.

Let's proceed to step 10:
When dividing 2640 by 614, we get 4 with a remainder of 184.
Write down 4 as next digit of the result. 
Result so far: 44163.44
If we take 2456 away from 2640, we end up 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.

The quotient of the division is 44163.44, and the remainder is 0.184.