2718 ÷ 4 = 679 R2
We're going to perform division on 2718 with 4 as the divisor.

Step 1:
4 goes into 2 0 times with a remainder of 2.
Write down 0 as next digit of of the result. 
Result so far: 0
Subtract 0 from 2 to get 2.
Bring next digit (7) of the dividend behind the 2 and repeat the process: 27 / 4

Step 2:
4 goes into 27 6 times with a remainder of 3.
Write down 6 as next digit of of the result. 
Result so far: 6
Subtract 24 from 27 to get 3.
Bring next digit (1) of the dividend behind the 3 and repeat the process: 31 / 4

Step 3:
4 goes into 31 7 times with a remainder of 3.
Write down 7 as next digit of of the result. 
Result so far: 67
Subtract 28 from 31 to get 3.
Bring next digit (8) of the dividend behind the 3 and repeat the process: 38 / 4

Step 4:
4 goes into 38 9 times with a remainder of 2.
Write down 9 as next digit of of the result. 
Result so far: 679
Subtract 36 from 38 to get 2.

The final result is 679 with a remainder of 2.