We divide 99940478 by 273
Let's see how many times 273 fits into 99940478.

Advancing to step 1:
When dividing 9 by 273, we get 0 with a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Append the next digit (9) from the dividend to 9 and continue with: 99 / 273

Let's proceed to step 2:
273 can be fit into 99 0 times, resulting in a remainder of 99.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 99 after subtracting 0 from 99.
Include the next digit (9) from the dividend after 99, then repeat: 999 / 273

Step 3:
273 goes into 999 3 times with a remainder of 180.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
Subtracting 819 from 999 leaves us with 180.
Bring next digit (4) of the dividend behind the 180 and repeat the process: 1804 / 273

Going ahead to step 4:
273 goes into 1804 6 times with a remainder of 166.
Write down 6 as next digit of the result. 
Result so far: 36.0
The remainder is 166 after subtracting 1638 from 1804.
Take the next digit (0) from the dividend and append it to 166, then repeat: 1660 / 273

Let's proceed to step 5:
273 can be fit into 1660 6 times, resulting in a remainder of 22.
Use 6 as the next digit of our solution. 
Result so far: 366.0
Subtract 1638 from 1660 to get 22.
Take the next digit (4) from the dividend and append it to 22, then repeat: 224 / 273

Moving on to step 6:
273 can be fit into 224 0 times, resulting in a remainder of 224.
Record the quotient 0 as the next digit in the result. 
Result so far: 3660.0
The remainder is 224 after subtracting 0 from 224.
Grab the next digit (7) from the dividend, add it to 224, then carry on: 2247 / 273

Going ahead to step 7:
2247 divided by 273 is 8 with a remainder of 63.
Record the quotient 8 as the next digit in the result. 
Result so far: 36608.0
Subtracting 2184 from 2247 leaves us with 63.
Include the next digit (8) from the dividend after 63, then repeat: 638 / 273

Going ahead to step 8:
638 divided by 273 is 2 with a remainder of 92.
The number 2 becomes the next digit in our result. 
Result so far: 366082.0
The remainder is 92 after subtracting 546 from 638.
Since there are no more digits in the dividend, we add a zero to the remainder making it 920, and continue the process.

Going ahead to step 9:
920 divided by 273 is 3 with a remainder of 101.
Write down 3 as next digit of the result. 
Result so far: 366082.3
Deduct 819 from 920 and we're left with 101.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1010, and continue the process.

On to step 10:
When dividing 1010 by 273, we get 3 with a remainder of 191.
Record the quotient 3 as the next digit in the result. 
Result so far: 366082.33
Deduct 819 from 1010 and we're left with 191.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1910, and continue the process.

The final result is 366082.33 with a remainder of 0.191.