We're dividing 27044979 by 234 
We're looking to find how many times 234 goes into 27044979.

Step 1:
If we divide 2 by 234, we get 0 and a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Grab the next digit (7) from the dividend, add it to 2, then carry on: 27 / 234

Advancing to step 2:
234 goes into 27 0 times with a remainder of 27.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 27, we get 27.
Grab the next digit (0) from the dividend, add it to 27, then carry on: 270 / 234

Let's proceed to step 3:
When dividing 270 by 234, we get 1 with a remainder of 36.
Write down 1 as next digit of the result. 
Result so far: 1.0
Deduct 234 from 270 and we're left with 36.
Append the next digit (4) from the dividend to 36 and continue with: 364 / 234

On to step 4:
364 divided by 234 is 1 with a remainder of 130.
The number 1 becomes the next digit in our result. 
Result so far: 11.0
The remainder is 130 after subtracting 234 from 364.
Include the next digit (4) from the dividend after 130, then repeat: 1304 / 234

On to step 5:
234 goes into 1304 5 times with a remainder of 134.
Record the quotient 5 as the next digit in the result. 
Result so far: 115.0
The remainder is 134 after subtracting 1170 from 1304.
Bring next digit (9) of the dividend behind the 134 and repeat the process: 1349 / 234

Step 6:
When dividing 1349 by 234, we get 5 with a remainder of 179.
The next digit of our result is 5. 
Result so far: 1155.0
Deduct 1170 from 1349 and we're left with 179.
Include the next digit (7) from the dividend after 179, then repeat: 1797 / 234

Advancing to step 7:
1797 divided by 234 is 7 with a remainder of 159.
Use 7 as the next digit of our solution. 
Result so far: 11557.0
Subtracting 1638 from 1797 leaves us with 159.
Grab the next digit (9) from the dividend, add it to 159, then carry on: 1599 / 234

Let's proceed to step 8:
The number 234 fits into 1599 6 times, leaving a remainder of 195.
Put 6 as the next digit of the answer. 
Result so far: 115576.0
Deduct 1404 from 1599 and we're left with 195.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1950, and continue the process.

Let's proceed to step 9:
The number 234 fits into 1950 8 times, leaving a remainder of 78.
Write down 8 as next digit of the result. 
Result so far: 115576.8
Subtracting 1872 from 1950 leaves us with 78.
Since there are no more digits in the dividend, we add a zero to the remainder making it 780, and continue the process.

Moving on to step 10:
234 can be fit into 780 3 times, resulting in a remainder of 78.
Record the quotient 3 as the next digit in the result. 
Result so far: 115576.83
If we take 702 away from 780, we end up with 78.
Since there are no more digits in the dividend, we add a zero to the remainder making it 780, and continue the process.

Advancing to step 11:
If we divide 780 by 234, we get 3 and a remainder of 78.
The number 3 becomes the next digit in our result. 
Result so far: 115576.833
If we subtract 702 from 780, we get 78.
Since there are no more digits in the dividend, we add a zero to the remainder making it 780, and continue the process.

The final result is 115576.833 with a remainder of 0.0078.