We divide 27989028 by 926
We want to divide 27989028 by 926.

Let's proceed to step 1:
926 can be fit into 2 0 times, resulting in a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Include the next digit (7) from the dividend after 2, then repeat: 27 / 926

Step 2:
If we divide 27 by 926, we get 0 and 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.
Take the next digit (9) from the dividend and append it to 27, then repeat: 279 / 926

Step 3:
If we divide 279 by 926, we get 0 and a remainder of 279.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 279 after subtracting 0 from 279.
Take the next digit (8) from the dividend and append it to 279, then repeat: 2798 / 926

Let's proceed to step 4:
The number 926 fits into 2798 3 times, leaving a remainder of 20.
The next digit of our result is 3. 
Result so far: 3.0
The remainder is 20 after subtracting 2778 from 2798.
Include the next digit (9) from the dividend after 20, then repeat: 209 / 926

Advancing to step 5:
The number 926 fits into 209 0 times, leaving a remainder of 209.
Write down 0 as next digit of the result. 
Result so far: 30.0
Deduct 0 from 209 and we're left with 209.
Grab the next digit (0) from the dividend, add it to 209, then carry on: 2090 / 926

Moving on to step 6:
926 goes into 2090 2 times with a remainder of 238.
The next digit of our result is 2. 
Result so far: 302.0
If we take 1852 away from 2090, we end up with 238.
Grab the next digit (2) from the dividend, add it to 238, then carry on: 2382 / 926

Let's proceed to step 7:
926 goes into 2382 2 times with a remainder of 530.
Put 2 as the next digit of the answer. 
Result so far: 3022.0
If we subtract 1852 from 2382, we get 530.
Append the next digit (8) from the dividend to 530 and continue with: 5308 / 926

Going ahead to step 8:
When dividing 5308 by 926, we get 5 with a remainder of 678.
The next digit of our result is 5. 
Result so far: 30225.0
Subtract 4630 from 5308 to get 678.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6780, and continue the process.

Step 9:
When dividing 6780 by 926, we get 7 with a remainder of 298.
Record the quotient 7 as the next digit in the result. 
Result so far: 30225.7
Subtract 6482 from 6780 to get 298.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2980, and continue the process.

On to step 10:
The number 926 fits into 2980 3 times, leaving a remainder of 202.
The number 3 becomes the next digit in our result. 
Result so far: 30225.73
Subtract 2778 from 2980 to get 202.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2020, and continue the process.

On to step 11:
The number 926 fits into 2020 2 times, leaving a remainder of 168.
Use 2 as the next digit of our solution. 
Result so far: 30225.732
If we take 1852 away from 2020, we end up with 168.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1680, and continue the process.

Step 12:
When dividing 1680 by 926, we get 1 with a remainder of 754.
Record the quotient 1 as the next digit in the result. 
Result so far: 30225.7321
If we subtract 926 from 1680, we get 754.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7540, and continue the process.

Let's proceed to step 13:
926 can be fit into 7540 8 times, resulting in a remainder of 132.
The next digit of our result is 8. 
Result so far: 30225.73218
If we subtract 7408 from 7540, we get 132.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1320, and continue the process.

Step 14:
The number 926 fits into 1320 1 times, leaving a remainder of 394.
Use 1 as the next digit of our solution. 
Result so far: 30225.732181
The remainder is 394 after subtracting 926 from 1320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3940, and continue the process.

Moving on to step 15:
When dividing 3940 by 926, we get 4 with a remainder of 236.
Write down 4 as next digit of the result. 
Result so far: 30225.7321814
Deduct 3704 from 3940 and we're left with 236.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2360, and continue the process.

Going ahead to step 16:
926 can be fit into 2360 2 times, resulting in a remainder of 508.
Use 2 as the next digit of our solution. 
Result so far: 30225.73218142
Deduct 1852 from 2360 and we're left with 508.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5080, and continue the process.

In conclusion, the division gives 30225.73218142 with a balance of 5.08e-07.