We look at the division of 94803478 by 27 
Our goal is to divide 94803478 by 27.

Going ahead to step 1:
9 divided by 27 is 0 with a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Take the next digit (4) from the dividend and append it to 9, then repeat: 94 / 27

Let's proceed to step 2:
The number 27 fits into 94 3 times, leaving a remainder of 13.
Use 3 as the next digit of our solution. 
Result so far: 3.0
If we subtract 81 from 94, we get 13.
Bring next digit (8) of the dividend behind the 13 and repeat the process: 138 / 27

Step 3:
27 can be fit into 138 5 times, resulting in a remainder of 3.
Record the quotient 5 as the next digit in the result. 
Result so far: 35.0
Deduct 135 from 138 and we're left with 3.
Append the next digit (0) from the dividend to 3 and continue with: 30 / 27

Step 4:
27 goes into 30 1 times with a remainder of 3.
The next digit of our result is 1. 
Result so far: 351.0
If we take 27 away from 30, we end up with 3.
Grab the next digit (3) from the dividend, add it to 3, then carry on: 33 / 27

Step 5:
The number 27 fits into 33 1 times, leaving a remainder of 6.
The number 1 becomes the next digit in our result. 
Result so far: 3511.0
If we take 27 away from 33, we end up with 6.
Append the next digit (4) from the dividend to 6 and continue with: 64 / 27

Going ahead to step 6:
The number 27 fits into 64 2 times, leaving a remainder of 10.
Write down 2 as next digit of the result. 
Result so far: 35112.0
If we take 54 away from 64, we end up with 10.
Append the next digit (7) from the dividend to 10 and continue with: 107 / 27

Moving on to step 7:
107 divided by 27 is 3 with a remainder of 26.
Use 3 as the next digit of our solution. 
Result so far: 351123.0
The remainder is 26 after subtracting 81 from 107.
Grab the next digit (8) from the dividend, add it to 26, then carry on: 268 / 27

Advancing to step 8:
The number 27 fits into 268 9 times, leaving a remainder of 25.
Record the quotient 9 as the next digit in the result. 
Result so far: 3511239.0
Subtract 243 from 268 to get 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Moving on to step 9:
27 goes into 250 9 times with a remainder of 7.
The next digit of our result is 9. 
Result so far: 3511239.9
Subtracting 243 from 250 leaves us with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Advancing to step 10:
70 divided by 27 is 2 with a remainder of 16.
Write down 2 as next digit of the result. 
Result so far: 3511239.92
The remainder is 16 after subtracting 54 from 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Going ahead to step 11:
27 goes into 160 5 times with a remainder of 25.
The next digit of our result is 5. 
Result so far: 3511239.925
Deduct 135 from 160 and we're left with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Moving on to step 12:
If we divide 250 by 27, we get 9 and a remainder of 7.
Record the quotient 9 as the next digit in the result. 
Result so far: 3511239.9259
If we take 243 away from 250, we end up with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

On to step 13:
27 goes into 70 2 times with a remainder of 16.
The next digit of our result is 2. 
Result so far: 3511239.92592
The remainder is 16 after subtracting 54 from 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

On to step 14:
When dividing 160 by 27, we get 5 with a remainder of 25.
Write down 5 as next digit of the result. 
Result so far: 3511239.925925
If we subtract 135 from 160, we get 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Going ahead to step 15:
27 goes into 250 9 times with a remainder of 7.
The next digit of our result is 9. 
Result so far: 3511239.9259259
Deduct 243 from 250 and we're left with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Let's proceed to step 16:
The number 27 fits into 70 2 times, leaving a remainder of 16.
The number 2 becomes the next digit in our result. 
Result so far: 3511239.92592592
If we take 54 away from 70, we end up with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

In conclusion, the division gives 3511239.92592592 with a balance of 1.6e-08.