We look at the division of 27095246 by 678 
Let's see how many times 678 fits into 27095246.

Step 1:
2 divided by 678 is 0 with a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Fetch the next digit (7) from the dividend, attach it to 2 and continue: 27 / 678

Moving on to step 2:
When dividing 27 by 678, we get 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.
Append the next digit (0) from the dividend to 27 and continue with: 270 / 678

On to step 3:
If we divide 270 by 678, we get 0 and a remainder of 270.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 270 and we're left with 270.
Bring next digit (9) of the dividend behind the 270 and repeat the process: 2709 / 678

Moving on to step 4:
2709 divided by 678 is 3 with a remainder of 675.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
Subtracting 2034 from 2709 leaves us with 675.
Append the next digit (5) from the dividend to 675 and continue with: 6755 / 678

On to step 5:
When dividing 6755 by 678, we get 9 with a remainder of 653.
Write down 9 as next digit of the result. 
Result so far: 39.0
If we take 6102 away from 6755, we end up with 653.
Fetch the next digit (2) from the dividend, attach it to 653 and continue: 6532 / 678

Let's proceed to step 6:
If we divide 6532 by 678, we get 9 and a remainder of 430.
Use 9 as the next digit of our solution. 
Result so far: 399.0
Subtracting 6102 from 6532 leaves us with 430.
Fetch the next digit (4) from the dividend, attach it to 430 and continue: 4304 / 678

On to step 7:
4304 divided by 678 is 6 with a remainder of 236.
Write down 6 as next digit of the result. 
Result so far: 3996.0
Subtract 4068 from 4304 to get 236.
Include the next digit (6) from the dividend after 236, then repeat: 2366 / 678

Moving on to step 8:
678 goes into 2366 3 times with a remainder of 332.
The next digit of our result is 3. 
Result so far: 39963.0
The remainder is 332 after subtracting 2034 from 2366.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3320, and continue the process.

Advancing to step 9:
The number 678 fits into 3320 4 times, leaving a remainder of 608.
The number 4 becomes the next digit in our result. 
Result so far: 39963.4
Deduct 2712 from 3320 and we're left with 608.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6080, and continue the process.

On to step 10:
If we divide 6080 by 678, we get 8 and a remainder of 656.
Record the quotient 8 as the next digit in the result. 
Result so far: 39963.48
Deduct 5424 from 6080 and we're left with 656.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6560, and continue the process.

On to step 11:
678 goes into 6560 9 times with a remainder of 458.
Record the quotient 9 as the next digit in the result. 
Result so far: 39963.489
Subtract 6102 from 6560 to get 458.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4580, and continue the process.

Going ahead to step 12:
When dividing 4580 by 678, we get 6 with a remainder of 512.
Record the quotient 6 as the next digit in the result. 
Result so far: 39963.4896
Subtract 4068 from 4580 to get 512.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5120, and continue the process.

On to step 13:
If we divide 5120 by 678, we get 7 and a remainder of 374.
The next digit of our result is 7. 
Result so far: 39963.48967
Deduct 4746 from 5120 and we're left with 374.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3740, and continue the process.

Moving on to step 14:
When dividing 3740 by 678, we get 5 with a remainder of 350.
The number 5 becomes the next digit in our result. 
Result so far: 39963.489675
The remainder is 350 after subtracting 3390 from 3740.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3500, and continue the process.

Going ahead to step 15:
678 goes into 3500 5 times with a remainder of 110.
Use 5 as the next digit of our solution. 
Result so far: 39963.4896755
If we take 3390 away from 3500, we end up with 110.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1100, and continue the process.

The final outcome is 39963.4896755, with a leftover of 1.1e-06.