27015915 ÷ 400 
We're looking to find how many times 400 goes into 27015915.

Step 1:
400 goes into 2 0 times with a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Grab the next digit (7) from the dividend, add it to 2, then carry on: 27 / 400

On to step 2:
The number 400 fits into 27 0 times, leaving a remainder of 27.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 27, we end up with 27.
Fetch the next digit (0) from the dividend, attach it to 27 and continue: 270 / 400

Going ahead to step 3:
When dividing 270 by 400, we get 0 with a remainder of 270.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 270, we get 270.
Include the next digit (1) from the dividend after 270, then repeat: 2701 / 400

Going ahead to step 4:
The number 400 fits into 2701 6 times, leaving a remainder of 301.
Use 6 as the next digit of our solution. 
Result so far: 6.0
Subtract 2400 from 2701 to get 301.
Take the next digit (5) from the dividend and append it to 301, then repeat: 3015 / 400

Going ahead to step 5:
400 goes into 3015 7 times with a remainder of 215.
Record the quotient 7 as the next digit in the result. 
Result so far: 67.0
If we subtract 2800 from 3015, we get 215.
Bring next digit (9) of the dividend behind the 215 and repeat the process: 2159 / 400

Advancing to step 6:
The number 400 fits into 2159 5 times, leaving a remainder of 159.
Use 5 as the next digit of our solution. 
Result so far: 675.0
If we subtract 2000 from 2159, we get 159.
Fetch the next digit (1) from the dividend, attach it to 159 and continue: 1591 / 400

Moving on to step 7:
The number 400 fits into 1591 3 times, leaving a remainder of 391.
The number 3 becomes the next digit in our result. 
Result so far: 6753.0
If we take 1200 away from 1591, we end up with 391.
Bring next digit (5) of the dividend behind the 391 and repeat the process: 3915 / 400

Step 8:
400 can be fit into 3915 9 times, resulting in a remainder of 315.
The next digit of our result is 9. 
Result so far: 67539.0
Subtract 3600 from 3915 to get 315.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3150, and continue the process.

Going ahead to step 9:
400 can be fit into 3150 7 times, resulting in a remainder of 350.
The next digit of our result is 7. 
Result so far: 67539.7
The remainder is 350 after subtracting 2800 from 3150.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3500, and continue the process.

Advancing to step 10:
400 can be fit into 3500 8 times, resulting in a remainder of 300.
Record the quotient 8 as the next digit in the result. 
Result so far: 67539.78
If we take 3200 away from 3500, we end up with 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3000, and continue the process.

Advancing to step 11:
The number 400 fits into 3000 7 times, leaving a remainder of 200.
The number 7 becomes the next digit in our result. 
Result so far: 67539.787
Subtracting 2800 from 3000 leaves us with 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

On to step 12:
400 goes into 2000 5 times with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 67539.7875
If we subtract 2000 from 2000, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 13:
The number 400 fits into 0 0 times, leaving a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 67539.7875
Subtracting 0 from 0 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 14:
If we divide 0 by 400, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 67539.7875
Subtracting 0 from 0 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final result is 67539.7875 with a remainder of 0.0.