We're dividing 27117558 by 865 
We're looking to find how many times 865 goes into 27117558.

Let's proceed to step 1:
2 divided by 865 is 0 with a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Include the next digit (7) from the dividend after 2, then repeat: 27 / 865

Let's proceed to step 2:
The number 865 fits into 27 0 times, leaving a remainder of 27.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 27, we get 27.
Append the next digit (1) from the dividend to 27 and continue with: 271 / 865

On to step 3:
271 divided by 865 is 0 with a remainder of 271.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 271, we get 271.
Append the next digit (1) from the dividend to 271 and continue with: 2711 / 865

Advancing to step 4:
2711 divided by 865 is 3 with a remainder of 116.
Write down 3 as next digit of the result. 
Result so far: 3.0
The remainder is 116 after subtracting 2595 from 2711.
Bring next digit (7) of the dividend behind the 116 and repeat the process: 1167 / 865

Step 5:
865 can be fit into 1167 1 times, resulting in a remainder of 302.
Write down 1 as next digit of the result. 
Result so far: 31.0
The remainder is 302 after subtracting 865 from 1167.
Grab the next digit (5) from the dividend, add it to 302, then carry on: 3025 / 865

Step 6:
If we divide 3025 by 865, we get 3 and a remainder of 430.
Record the quotient 3 as the next digit in the result. 
Result so far: 313.0
If we subtract 2595 from 3025, we get 430.
Take the next digit (5) from the dividend and append it to 430, then repeat: 4305 / 865

Moving on to step 7:
865 goes into 4305 4 times with a remainder of 845.
Put 4 as the next digit of the answer. 
Result so far: 3134.0
Subtract 3460 from 4305 to get 845.
Grab the next digit (8) from the dividend, add it to 845, then carry on: 8458 / 865

Advancing to step 8:
8458 divided by 865 is 9 with a remainder of 673.
The next digit of our result is 9. 
Result so far: 31349.0
Subtract 7785 from 8458 to get 673.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6730, and continue the process.

Moving on to step 9:
865 can be fit into 6730 7 times, resulting in a remainder of 675.
The next digit of our result is 7. 
Result so far: 31349.7
Deduct 6055 from 6730 and we're left with 675.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6750, and continue the process.

On to step 10:
If we divide 6750 by 865, we get 7 and a remainder of 695.
The number 7 becomes the next digit in our result. 
Result so far: 31349.77
Deduct 6055 from 6750 and we're left with 695.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6950, and continue the process.

The final outcome is 31349.77, with a leftover of 0.695.