Let's divide 27073481 by 354
We want to figure out the number of times 27073481 can be divided by 354.

Moving on to step 1:
If we divide 2 by 354, we get 0 and a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Append the next digit (7) from the dividend to 2 and continue with: 27 / 354

Going ahead to step 2:
When dividing 27 by 354, we get 0 with a remainder of 27.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 27 after subtracting 0 from 27.
Append the next digit (0) from the dividend to 27 and continue with: 270 / 354

Moving on to step 3:
354 can be fit into 270 0 times, resulting in a remainder of 270.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 270, we get 270.
Grab the next digit (7) from the dividend, add it to 270, then carry on: 2707 / 354

Step 4:
2707 divided by 354 is 7 with a remainder of 229.
The number 7 becomes the next digit in our result. 
Result so far: 7.0
Subtract 2478 from 2707 to get 229.
Append the next digit (3) from the dividend to 229 and continue with: 2293 / 354

Going ahead to step 5:
The number 354 fits into 2293 6 times, leaving a remainder of 169.
Record the quotient 6 as the next digit in the result. 
Result so far: 76.0
Subtracting 2124 from 2293 leaves us with 169.
Bring next digit (4) of the dividend behind the 169 and repeat the process: 1694 / 354

Step 6:
354 goes into 1694 4 times with a remainder of 278.
Put 4 as the next digit of the answer. 
Result so far: 764.0
If we take 1416 away from 1694, we end up with 278.
Include the next digit (8) from the dividend after 278, then repeat: 2788 / 354

On to step 7:
When dividing 2788 by 354, we get 7 with a remainder of 310.
Write down 7 as next digit of the result. 
Result so far: 7647.0
Subtract 2478 from 2788 to get 310.
Fetch the next digit (1) from the dividend, attach it to 310 and continue: 3101 / 354

Let's proceed to step 8:
3101 divided by 354 is 8 with a remainder of 269.
Use 8 as the next digit of our solution. 
Result so far: 76478.0
Deduct 2832 from 3101 and we're left with 269.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2690, and continue the process.

Moving on to step 9:
When dividing 2690 by 354, we get 7 with a remainder of 212.
Write down 7 as next digit of the result. 
Result so far: 76478.7
If we take 2478 away from 2690, we end up with 212.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2120, and continue the process.

Going ahead to step 10:
354 goes into 2120 5 times with a remainder of 350.
Record the quotient 5 as the next digit in the result. 
Result so far: 76478.75
If we subtract 1770 from 2120, we get 350.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3500, and continue the process.

On to step 11:
3500 divided by 354 is 9 with a remainder of 314.
Use 9 as the next digit of our solution. 
Result so far: 76478.759
Subtracting 3186 from 3500 leaves us with 314.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3140, and continue the process.

Advancing to step 12:
3140 divided by 354 is 8 with a remainder of 308.
The next digit of our result is 8. 
Result so far: 76478.7598
Subtract 2832 from 3140 to get 308.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3080, and continue the process.

Let's proceed to step 13:
When dividing 3080 by 354, we get 8 with a remainder of 248.
Record the quotient 8 as the next digit in the result. 
Result so far: 76478.75988
The remainder is 248 after subtracting 2832 from 3080.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2480, and continue the process.

The final result is 76478.75988 with a remainder of 0.000248.