27494266 ÷ 38 
We want to figure out the number of times 27494266 can be divided by 38.

Going ahead to step 1:
38 can be fit into 2 0 times, resulting in a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Grab the next digit (7) from the dividend, add it to 2, then carry on: 27 / 38

Step 2:
The number 38 fits into 27 0 times, leaving a remainder of 27.
The number 0 becomes the next digit in our 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 / 38

Let's proceed to step 3:
If we divide 274 by 38, we get 7 and a remainder of 8.
The next digit of our result is 7. 
Result so far: 7.0
Deduct 266 from 274 and we're left with 8.
Include the next digit (9) from the dividend after 8, then repeat: 89 / 38

On to step 4:
The number 38 fits into 89 2 times, leaving a remainder of 13.
Put 2 as the next digit of the answer. 
Result so far: 72.0
If we subtract 76 from 89, we get 13.
Bring next digit (4) of the dividend behind the 13 and repeat the process: 134 / 38

On to step 5:
38 can be fit into 134 3 times, resulting in a remainder of 20.
Put 3 as the next digit of the answer. 
Result so far: 723.0
If we subtract 114 from 134, we get 20.
Fetch the next digit (2) from the dividend, attach it to 20 and continue: 202 / 38

Moving on to step 6:
When dividing 202 by 38, we get 5 with a remainder of 12.
The next digit of our result is 5. 
Result so far: 7235.0
If we take 190 away from 202, we end up with 12.
Append the next digit (6) from the dividend to 12 and continue with: 126 / 38

On to step 7:
The number 38 fits into 126 3 times, leaving a remainder of 12.
The number 3 becomes the next digit in our result. 
Result so far: 72353.0
If we take 114 away from 126, we end up with 12.
Append the next digit (6) from the dividend to 12 and continue with: 126 / 38

Let's proceed to step 8:
38 goes into 126 3 times with a remainder of 12.
Use 3 as the next digit of our solution. 
Result so far: 723533.0
Subtracting 114 from 126 leaves us with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

On to step 9:
The number 38 fits into 120 3 times, leaving a remainder of 6.
Use 3 as the next digit of our solution. 
Result so far: 723533.3
If we take 114 away from 120, we end up with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Advancing to step 10:
If we divide 60 by 38, we get 1 and a remainder of 22.
Use 1 as the next digit of our solution. 
Result so far: 723533.31
If we subtract 38 from 60, 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 11:
38 goes into 220 5 times with a remainder of 30.
Write down 5 as next digit of the result. 
Result so far: 723533.315
The remainder is 30 after subtracting 190 from 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Let's proceed to step 12:
When dividing 300 by 38, we get 7 with a remainder of 34.
Record the quotient 7 as the next digit in the result. 
Result so far: 723533.3157
If we subtract 266 from 300, we get 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Step 13:
38 goes into 340 8 times with a remainder of 36.
Write down 8 as next digit of the result. 
Result so far: 723533.31578
If we subtract 304 from 340, we get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

On to step 14:
38 can be fit into 360 9 times, resulting in a remainder of 18.
Record the quotient 9 as the next digit in the result. 
Result so far: 723533.315789
Subtract 342 from 360 to get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Step 15:
The number 38 fits into 180 4 times, leaving a remainder of 28.
Record the quotient 4 as the next digit in the result. 
Result so far: 723533.3157894
Deduct 152 from 180 and we're left with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

On to step 16:
If we divide 280 by 38, we get 7 and a remainder of 14.
Use 7 as the next digit of our solution. 
Result so far: 723533.31578947
If we take 266 away from 280, we end up with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

After the division, we end up with 723533.31578947 and a remainder of 1.4e-08.