We look at the division of 27440692 by 158 
Our goal is to divide 27440692 by 158.

Step 1:
158 goes into 2 0 times with 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 / 158

On to step 2:
158 can be fit into 27 0 times, resulting in a remainder of 27.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 27, we end up with 27.
Append the next digit (4) from the dividend to 27 and continue with: 274 / 158

On to step 3:
If we divide 274 by 158, we get 1 and a remainder of 116.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtract 158 from 274 to get 116.
Bring next digit (4) of the dividend behind the 116 and repeat the process: 1164 / 158

Step 4:
158 goes into 1164 7 times with a remainder of 58.
Put 7 as the next digit of the answer. 
Result so far: 17.0
Deduct 1106 from 1164 and we're left with 58.
Fetch the next digit (0) from the dividend, attach it to 58 and continue: 580 / 158

On to step 5:
If we divide 580 by 158, we get 3 and a remainder of 106.
Write down 3 as next digit of the result. 
Result so far: 173.0
Subtracting 474 from 580 leaves us with 106.
Grab the next digit (6) from the dividend, add it to 106, then carry on: 1066 / 158

Going ahead to step 6:
158 can be fit into 1066 6 times, resulting in a remainder of 118.
The number 6 becomes the next digit in our result. 
Result so far: 1736.0
Subtract 948 from 1066 to get 118.
Take the next digit (9) from the dividend and append it to 118, then repeat: 1189 / 158

Step 7:
If we divide 1189 by 158, we get 7 and a remainder of 83.
Put 7 as the next digit of the answer. 
Result so far: 17367.0
Subtract 1106 from 1189 to get 83.
Take the next digit (2) from the dividend and append it to 83, then repeat: 832 / 158

Advancing to step 8:
158 goes into 832 5 times with a remainder of 42.
The next digit of our result is 5. 
Result so far: 173675.0
Subtract 790 from 832 to get 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Going ahead to step 9:
If we divide 420 by 158, we get 2 and a remainder of 104.
Put 2 as the next digit of the answer. 
Result so far: 173675.2
The remainder is 104 after subtracting 316 from 420.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1040, and continue the process.

Let's proceed to step 10:
When dividing 1040 by 158, we get 6 with a remainder of 92.
Write down 6 as next digit of the result. 
Result so far: 173675.26
If we take 948 away from 1040, we end up with 92.
Since there are no more digits in the dividend, we add a zero to the remainder making it 920, and continue the process.

Moving on to step 11:
The number 158 fits into 920 5 times, leaving a remainder of 130.
Record the quotient 5 as the next digit in the result. 
Result so far: 173675.265
The remainder is 130 after subtracting 790 from 920.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1300, and continue the process.

Advancing to step 12:
The number 158 fits into 1300 8 times, leaving a remainder of 36.
Record the quotient 8 as the next digit in the result. 
Result so far: 173675.2658
The remainder is 36 after subtracting 1264 from 1300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

On to step 13:
360 divided by 158 is 2 with a remainder of 44.
The number 2 becomes the next digit in our result. 
Result so far: 173675.26582
Subtract 316 from 360 to get 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Advancing to step 14:
When dividing 440 by 158, we get 2 with a remainder of 124.
The number 2 becomes the next digit in our result. 
Result so far: 173675.265822
The remainder is 124 after subtracting 316 from 440.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1240, and continue the process.

The final result is 173675.265822 with a remainder of 1.24e-05.