We look at the division of 27676071 by 230 
We're looking to find how many times 230 goes into 27676071.

Advancing to step 1:
If we divide 2 by 230, we get 0 and a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Take the next digit (7) from the dividend and append it to 2, then repeat: 27 / 230

Moving on to step 2:
27 divided by 230 is 0 with a remainder of 27.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 27, we get 27.
Take the next digit (6) from the dividend and append it to 27, then repeat: 276 / 230

Let's proceed to step 3:
When dividing 276 by 230, we get 1 with a remainder of 46.
Use 1 as the next digit of our solution. 
Result so far: 1.0
The remainder is 46 after subtracting 230 from 276.
Grab the next digit (7) from the dividend, add it to 46, then carry on: 467 / 230

Moving on to step 4:
When dividing 467 by 230, we get 2 with a remainder of 7.
Put 2 as the next digit of the answer. 
Result so far: 12.0
Deduct 460 from 467 and we're left with 7.
Take the next digit (6) from the dividend and append it to 7, then repeat: 76 / 230

Step 5:
When dividing 76 by 230, we get 0 with a remainder of 76.
Write down 0 as next digit of the result. 
Result so far: 120.0
Subtract 0 from 76 to get 76.
Fetch the next digit (0) from the dividend, attach it to 76 and continue: 760 / 230

Going ahead to step 6:
When dividing 760 by 230, we get 3 with a remainder of 70.
Put 3 as the next digit of the answer. 
Result so far: 1203.0
If we take 690 away from 760, we end up with 70.
Bring next digit (7) of the dividend behind the 70 and repeat the process: 707 / 230

On to step 7:
230 can be fit into 707 3 times, resulting in a remainder of 17.
Write down 3 as next digit of the result. 
Result so far: 12033.0
The remainder is 17 after subtracting 690 from 707.
Take the next digit (1) from the dividend and append it to 17, then repeat: 171 / 230

Going ahead to step 8:
If we divide 171 by 230, we get 0 and a remainder of 171.
Put 0 as the next digit of the answer. 
Result so far: 120330.0
If we take 0 away from 171, we end up with 171.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1710, and continue the process.

Advancing to step 9:
The number 230 fits into 1710 7 times, leaving a remainder of 100.
The number 7 becomes the next digit in our result. 
Result so far: 120330.7
Deduct 1610 from 1710 and we're left with 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

Moving on to step 10:
1000 divided by 230 is 4 with a remainder of 80.
Put 4 as the next digit of the answer. 
Result so far: 120330.74
Deduct 920 from 1000 and we're left with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Let's proceed to step 11:
The number 230 fits into 800 3 times, leaving a remainder of 110.
Put 3 as the next digit of the answer. 
Result so far: 120330.743
If we subtract 690 from 800, we get 110.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1100, and continue the process.

Step 12:
230 goes into 1100 4 times with a remainder of 180.
Use 4 as the next digit of our solution. 
Result so far: 120330.7434
Subtract 920 from 1100 to get 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1800, and continue the process.

Going ahead to step 13:
The number 230 fits into 1800 7 times, leaving a remainder of 190.
Write down 7 as next digit of the result. 
Result so far: 120330.74347
Deduct 1610 from 1800 and we're left with 190.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1900, and continue the process.

Moving on to step 14:
230 goes into 1900 8 times with a remainder of 60.
Record the quotient 8 as the next digit in the result. 
Result so far: 120330.743478
If we subtract 1840 from 1900, we get 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Moving on to step 15:
The number 230 fits into 600 2 times, leaving a remainder of 140.
Use 2 as the next digit of our solution. 
Result so far: 120330.7434782
If we subtract 460 from 600, we get 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1400, and continue the process.

On to step 16:
The number 230 fits into 1400 6 times, leaving a remainder of 20.
Use 6 as the next digit of our solution. 
Result so far: 120330.74347826
Deduct 1380 from 1400 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

After the division, we end up with 120330.74347826 and a remainder of 2e-08.