27039651 divided by 826 
Let's see how many times 826 fits into 27039651.

Going ahead to step 1:
826 can be fit into 2 0 times, resulting in a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Bring next digit (7) of the dividend behind the 2 and repeat the process: 27 / 826

Advancing to step 2:
27 divided by 826 is 0 with a remainder of 27.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 27, we get 27.
Bring next digit (0) of the dividend behind the 27 and repeat the process: 270 / 826

Step 3:
If we divide 270 by 826, we get 0 and a remainder of 270.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 270 and we're left with 270.
Bring next digit (3) of the dividend behind the 270 and repeat the process: 2703 / 826

Step 4:
826 goes into 2703 3 times with a remainder of 225.
Write down 3 as next digit of the result. 
Result so far: 3.0
If we subtract 2478 from 2703, we get 225.
Grab the next digit (9) from the dividend, add it to 225, then carry on: 2259 / 826

Let's proceed to step 5:
If we divide 2259 by 826, we get 2 and a remainder of 607.
The number 2 becomes the next digit in our result. 
Result so far: 32.0
The remainder is 607 after subtracting 1652 from 2259.
Bring next digit (6) of the dividend behind the 607 and repeat the process: 6076 / 826

Let's proceed to step 6:
The number 826 fits into 6076 7 times, leaving a remainder of 294.
Use 7 as the next digit of our solution. 
Result so far: 327.0
If we subtract 5782 from 6076, we get 294.
Bring next digit (5) of the dividend behind the 294 and repeat the process: 2945 / 826

Moving on to step 7:
2945 divided by 826 is 3 with a remainder of 467.
The next digit of our result is 3. 
Result so far: 3273.0
If we take 2478 away from 2945, we end up with 467.
Bring next digit (1) of the dividend behind the 467 and repeat the process: 4671 / 826

Let's proceed to step 8:
4671 divided by 826 is 5 with a remainder of 541.
Use 5 as the next digit of our solution. 
Result so far: 32735.0
If we subtract 4130 from 4671, we get 541.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5410, and continue the process.

Step 9:
If we divide 5410 by 826, we get 6 and a remainder of 454.
The next digit of our result is 6. 
Result so far: 32735.6
If we subtract 4956 from 5410, we get 454.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4540, and continue the process.

Advancing to step 10:
4540 divided by 826 is 5 with a remainder of 410.
Record the quotient 5 as the next digit in the result. 
Result so far: 32735.65
If we subtract 4130 from 4540, we get 410.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4100, and continue the process.

Moving on to step 11:
826 can be fit into 4100 4 times, resulting in a remainder of 796.
Use 4 as the next digit of our solution. 
Result so far: 32735.654
If we subtract 3304 from 4100, we get 796.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7960, and continue the process.

On to step 12:
826 can be fit into 7960 9 times, resulting in a remainder of 526.
Put 9 as the next digit of the answer. 
Result so far: 32735.6549
Subtracting 7434 from 7960 leaves us with 526.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5260, and continue the process.

Advancing to step 13:
826 goes into 5260 6 times with a remainder of 304.
Put 6 as the next digit of the answer. 
Result so far: 32735.65496
The remainder is 304 after subtracting 4956 from 5260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3040, and continue the process.

Advancing to step 14:
3040 divided by 826 is 3 with a remainder of 562.
Use 3 as the next digit of our solution. 
Result so far: 32735.654963
Deduct 2478 from 3040 and we're left with 562.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5620, and continue the process.

Advancing to step 15:
826 can be fit into 5620 6 times, resulting in a remainder of 664.
Use 6 as the next digit of our solution. 
Result so far: 32735.6549636
If we subtract 4956 from 5620, we get 664.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6640, and continue the process.

Step 16:
826 goes into 6640 8 times with a remainder of 32.
Record the quotient 8 as the next digit in the result. 
Result so far: 32735.65496368
Subtract 6608 from 6640 to get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

The final outcome is 32735.65496368, with a leftover of 3.2e-08.