We look at the division of 27196500 by 703 
We want to divide 27196500 by 703.

Moving on to step 1:
If we divide 2 by 703, we get 0 and a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Take the next digit (7) from the dividend and append it to 2, then repeat: 27 / 703

Moving on to step 2:
27 divided by 703 is 0 with a remainder of 27.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 27 to get 27.
Append the next digit (1) from the dividend to 27 and continue with: 271 / 703

Moving on to step 3:
If we divide 271 by 703, we get 0 and a remainder of 271.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 271 to get 271.
Take the next digit (9) from the dividend and append it to 271, then repeat: 2719 / 703

Moving on to step 4:
703 can be fit into 2719 3 times, resulting in a remainder of 610.
Put 3 as the next digit of the answer. 
Result so far: 3.0
If we take 2109 away from 2719, we end up with 610.
Bring next digit (6) of the dividend behind the 610 and repeat the process: 6106 / 703

Advancing to step 5:
When dividing 6106 by 703, we get 8 with a remainder of 482.
Write down 8 as next digit of the result. 
Result so far: 38.0
Deduct 5624 from 6106 and we're left with 482.
Include the next digit (5) from the dividend after 482, then repeat: 4825 / 703

On to step 6:
703 can be fit into 4825 6 times, resulting in a remainder of 607.
Write down 6 as next digit of the result. 
Result so far: 386.0
Deduct 4218 from 4825 and we're left with 607.
Take the next digit (0) from the dividend and append it to 607, then repeat: 6070 / 703

Step 7:
The number 703 fits into 6070 8 times, leaving a remainder of 446.
Record the quotient 8 as the next digit in the result. 
Result so far: 3868.0
The remainder is 446 after subtracting 5624 from 6070.
Grab the next digit (0) from the dividend, add it to 446, then carry on: 4460 / 703

Step 8:
If we divide 4460 by 703, we get 6 and a remainder of 242.
The number 6 becomes the next digit in our result. 
Result so far: 38686.0
The remainder is 242 after subtracting 4218 from 4460.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2420, and continue the process.

On to step 9:
When dividing 2420 by 703, we get 3 with a remainder of 311.
Use 3 as the next digit of our solution. 
Result so far: 38686.3
If we subtract 2109 from 2420, we get 311.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3110, and continue the process.

Let's proceed to step 10:
When dividing 3110 by 703, we get 4 with a remainder of 298.
The number 4 becomes the next digit in our result. 
Result so far: 38686.34
The remainder is 298 after subtracting 2812 from 3110.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2980, and continue the process.

Step 11:
The number 703 fits into 2980 4 times, leaving a remainder of 168.
Record the quotient 4 as the next digit in the result. 
Result so far: 38686.344
If we subtract 2812 from 2980, we get 168.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1680, and continue the process.

The quotient of the division is 38686.344, and the remainder is 0.0168.