We're dividing 27198054 by 855 
We want to figure out the number of times 27198054 can be divided by 855.

Moving on to step 1:
855 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 / 855

Moving on to step 2:
855 goes into 27 0 times with 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.
Fetch the next digit (1) from the dividend, attach it to 27 and continue: 271 / 855

Moving on to step 3:
855 can be fit into 271 0 times, resulting in a remainder of 271.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 271 after subtracting 0 from 271.
Grab the next digit (9) from the dividend, add it to 271, then carry on: 2719 / 855

Advancing to step 4:
2719 divided by 855 is 3 with a remainder of 154.
Use 3 as the next digit of our solution. 
Result so far: 3.0
The remainder is 154 after subtracting 2565 from 2719.
Include the next digit (8) from the dividend after 154, then repeat: 1548 / 855

Advancing to step 5:
1548 divided by 855 is 1 with a remainder of 693.
Use 1 as the next digit of our solution. 
Result so far: 31.0
The remainder is 693 after subtracting 855 from 1548.
Bring next digit (0) of the dividend behind the 693 and repeat the process: 6930 / 855

Going ahead to step 6:
855 goes into 6930 8 times with a remainder of 90.
Put 8 as the next digit of the answer. 
Result so far: 318.0
Subtract 6840 from 6930 to get 90.
Include the next digit (5) from the dividend after 90, then repeat: 905 / 855

Step 7:
The number 855 fits into 905 1 times, leaving a remainder of 50.
Record the quotient 1 as the next digit in the result. 
Result so far: 3181.0
Subtract 855 from 905 to get 50.
Include the next digit (4) from the dividend after 50, then repeat: 504 / 855

On to step 8:
855 goes into 504 0 times with a remainder of 504.
The next digit of our result is 0. 
Result so far: 31810.0
If we take 0 away from 504, we end up with 504.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5040, and continue the process.

Let's proceed to step 9:
855 can be fit into 5040 5 times, resulting in a remainder of 765.
Record the quotient 5 as the next digit in the result. 
Result so far: 31810.5
If we take 4275 away from 5040, we end up with 765.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7650, and continue the process.

Advancing to step 10:
855 can be fit into 7650 8 times, resulting in a remainder of 810.
The next digit of our result is 8. 
Result so far: 31810.58
Subtract 6840 from 7650 to get 810.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8100, and continue the process.

Moving on to step 11:
855 can be fit into 8100 9 times, resulting in a remainder of 405.
Record the quotient 9 as the next digit in the result. 
Result so far: 31810.589
Deduct 7695 from 8100 and we're left with 405.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4050, and continue the process.

Advancing to step 12:
When dividing 4050 by 855, we get 4 with a remainder of 630.
Use 4 as the next digit of our solution. 
Result so far: 31810.5894
Subtract 3420 from 4050 to get 630.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6300, and continue the process.

Going ahead to step 13:
If we divide 6300 by 855, we get 7 and a remainder of 315.
Put 7 as the next digit of the answer. 
Result so far: 31810.58947
If we take 5985 away from 6300, we end up with 315.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3150, and continue the process.

Advancing to step 14:
If we divide 3150 by 855, we get 3 and a remainder of 585.
Put 3 as the next digit of the answer. 
Result so far: 31810.589473
Deduct 2565 from 3150 and we're left with 585.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5850, and continue the process.

On to step 15:
When dividing 5850 by 855, we get 6 with a remainder of 720.
The number 6 becomes the next digit in our result. 
Result so far: 31810.5894736
If we subtract 5130 from 5850, we get 720.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7200, and continue the process.

On to step 16:
855 can be fit into 7200 8 times, resulting in a remainder of 360.
Record the quotient 8 as the next digit in the result. 
Result so far: 31810.58947368
The remainder is 360 after subtracting 6840 from 7200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3600, and continue the process.

In conclusion, the division gives 31810.58947368 with a balance of 3.6e-07.