We look at the division of 27472876 by 314 
Let's see how many times 314 fits into 27472876.

Advancing to step 1:
314 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.
Include the next digit (7) from the dividend after 2, then repeat: 27 / 314

Going ahead to step 2:
The number 314 fits into 27 0 times, leaving a remainder of 27.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 27 after subtracting 0 from 27.
Bring next digit (4) of the dividend behind the 27 and repeat the process: 274 / 314

Moving on to step 3:
314 can be fit into 274 0 times, resulting in a remainder of 274.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 274, we end up with 274.
Grab the next digit (7) from the dividend, add it to 274, then carry on: 2747 / 314

Step 4:
If we divide 2747 by 314, we get 8 and a remainder of 235.
Record the quotient 8 as the next digit in the result. 
Result so far: 8.0
If we subtract 2512 from 2747, we get 235.
Fetch the next digit (2) from the dividend, attach it to 235 and continue: 2352 / 314

Let's proceed to step 5:
When dividing 2352 by 314, we get 7 with a remainder of 154.
The next digit of our result is 7. 
Result so far: 87.0
Subtract 2198 from 2352 to get 154.
Fetch the next digit (8) from the dividend, attach it to 154 and continue: 1548 / 314

Let's proceed to step 6:
If we divide 1548 by 314, we get 4 and a remainder of 292.
Put 4 as the next digit of the answer. 
Result so far: 874.0
If we subtract 1256 from 1548, we get 292.
Include the next digit (7) from the dividend after 292, then repeat: 2927 / 314

Step 7:
The number 314 fits into 2927 9 times, leaving a remainder of 101.
The number 9 becomes the next digit in our result. 
Result so far: 8749.0
Subtracting 2826 from 2927 leaves us with 101.
Bring next digit (6) of the dividend behind the 101 and repeat the process: 1016 / 314

Advancing to step 8:
The number 314 fits into 1016 3 times, leaving a remainder of 74.
Write down 3 as next digit of the result. 
Result so far: 87493.0
Subtracting 942 from 1016 leaves us with 74.
Since there are no more digits in the dividend, we add a zero to the remainder making it 740, and continue the process.

Let's proceed to step 9:
When dividing 740 by 314, we get 2 with a remainder of 112.
The next digit of our result is 2. 
Result so far: 87493.2
If we subtract 628 from 740, we get 112.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1120, and continue the process.

Step 10:
1120 divided by 314 is 3 with a remainder of 178.
The next digit of our result is 3. 
Result so far: 87493.23
Deduct 942 from 1120 and we're left with 178.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1780, and continue the process.

On to step 11:
If we divide 1780 by 314, we get 5 and a remainder of 210.
Put 5 as the next digit of the answer. 
Result so far: 87493.235
Deduct 1570 from 1780 and we're left with 210.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2100, and continue the process.

Moving on to step 12:
When dividing 2100 by 314, we get 6 with a remainder of 216.
The next digit of our result is 6. 
Result so far: 87493.2356
Subtracting 1884 from 2100 leaves us with 216.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2160, and continue the process.

Step 13:
When dividing 2160 by 314, we get 6 with a remainder of 276.
Write down 6 as next digit of the result. 
Result so far: 87493.23566
The remainder is 276 after subtracting 1884 from 2160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2760, and continue the process.

The final result is 87493.23566 with a remainder of 0.000276.