We're dividing 70348 by 27 
Let's see how many times 27 fits into 70348.

On to step 1:
27 goes into 7 0 times with a remainder of 7.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 7 and we're left with 7.
Append the next digit (0) from the dividend to 7 and continue with: 70 / 27

Let's proceed to step 2:
The number 27 fits into 70 2 times, leaving a remainder of 16.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Deduct 54 from 70 and we're left with 16.
Bring next digit (3) of the dividend behind the 16 and repeat the process: 163 / 27

On to step 3:
27 goes into 163 6 times with a remainder of 1.
The number 6 becomes the next digit in our result. 
Result so far: 26.0
Subtracting 162 from 163 leaves us with 1.
Bring next digit (4) of the dividend behind the 1 and repeat the process: 14 / 27

Step 4:
If we divide 14 by 27, we get 0 and a remainder of 14.
Use 0 as the next digit of our solution. 
Result so far: 260.0
Subtracting 0 from 14 leaves us with 14.
Append the next digit (8) from the dividend to 14 and continue with: 148 / 27

On to step 5:
27 goes into 148 5 times with a remainder of 13.
Record the quotient 5 as the next digit in the result. 
Result so far: 2605.0
The remainder is 13 after subtracting 135 from 148.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

On to step 6:
The number 27 fits into 130 4 times, leaving a remainder of 22.
Use 4 as the next digit of our solution. 
Result so far: 2605.4
If we subtract 108 from 130, we get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

On to step 7:
The number 27 fits into 220 8 times, leaving a remainder of 4.
Write down 8 as next digit of the result. 
Result so far: 2605.48
If we take 216 away from 220, we end up with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

On to step 8:
27 goes into 40 1 times with a remainder of 13.
Put 1 as the next digit of the answer. 
Result so far: 2605.481
Subtracting 27 from 40 leaves us with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

On to step 9:
27 can be fit into 130 4 times, resulting in a remainder of 22.
Write down 4 as next digit of the result. 
Result so far: 2605.4814
Subtracting 108 from 130 leaves us with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Let's proceed to step 10:
If we divide 220 by 27, we get 8 and a remainder of 4.
Put 8 as the next digit of the answer. 
Result so far: 2605.48148
Deduct 216 from 220 and we're left with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

On to step 11:
When dividing 40 by 27, we get 1 with a remainder of 13.
The next digit of our result is 1. 
Result so far: 2605.481481
Subtract 27 from 40 to get 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Moving on to step 12:
27 can be fit into 130 4 times, resulting in a remainder of 22.
Record the quotient 4 as the next digit in the result. 
Result so far: 2605.4814814
Subtracting 108 from 130 leaves us with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Going ahead to step 13:
When dividing 220 by 27, we get 8 with a remainder of 4.
The next digit of our result is 8. 
Result so far: 2605.48148148
Subtract 216 from 220 to get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

After the division, we end up with 2605.48148148 and a remainder of 4e-09.