We look at the division of 27654217 by 103 
Our goal is to divide 27654217 by 103.

Moving on to step 1:
The number 103 fits into 2 0 times, leaving a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Bring next digit (7) of the dividend behind the 2 and repeat the process: 27 / 103

Moving on to step 2:
When dividing 27 by 103, we get 0 with a remainder of 27.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 27 after subtracting 0 from 27.
Take the next digit (6) from the dividend and append it to 27, then repeat: 276 / 103

Advancing to step 3:
If we divide 276 by 103, we get 2 and a remainder of 70.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Subtract 206 from 276 to get 70.
Bring next digit (5) of the dividend behind the 70 and repeat the process: 705 / 103

Moving on to step 4:
When dividing 705 by 103, we get 6 with a remainder of 87.
The next digit of our result is 6. 
Result so far: 26.0
Subtract 618 from 705 to get 87.
Fetch the next digit (4) from the dividend, attach it to 87 and continue: 874 / 103

Step 5:
103 can be fit into 874 8 times, resulting in a remainder of 50.
Put 8 as the next digit of the answer. 
Result so far: 268.0
Subtracting 824 from 874 leaves us with 50.
Include the next digit (2) from the dividend after 50, then repeat: 502 / 103

Advancing to step 6:
103 goes into 502 4 times with a remainder of 90.
Put 4 as the next digit of the answer. 
Result so far: 2684.0
If we subtract 412 from 502, we get 90.
Bring next digit (1) of the dividend behind the 90 and repeat the process: 901 / 103

Let's proceed to step 7:
If we divide 901 by 103, we get 8 and a remainder of 77.
Use 8 as the next digit of our solution. 
Result so far: 26848.0
If we take 824 away from 901, we end up with 77.
Take the next digit (7) from the dividend and append it to 77, then repeat: 777 / 103

Let's proceed to step 8:
777 divided by 103 is 7 with a remainder of 56.
The next digit of our result is 7. 
Result so far: 268487.0
Deduct 721 from 777 and we're left with 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Step 9:
103 goes into 560 5 times with a remainder of 45.
Write down 5 as next digit of the result. 
Result so far: 268487.5
Deduct 515 from 560 and we're left with 45.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

On to step 10:
If we divide 450 by 103, we get 4 and a remainder of 38.
Put 4 as the next digit of the answer. 
Result so far: 268487.54
Subtracting 412 from 450 leaves us with 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Let's proceed to step 11:
When dividing 380 by 103, we get 3 with a remainder of 71.
The number 3 becomes the next digit in our result. 
Result so far: 268487.543
If we subtract 309 from 380, we get 71.
Since there are no more digits in the dividend, we add a zero to the remainder making it 710, and continue the process.

Let's proceed to step 12:
If we divide 710 by 103, we get 6 and a remainder of 92.
Write down 6 as next digit of the result. 
Result so far: 268487.5436
Subtract 618 from 710 to get 92.
Since there are no more digits in the dividend, we add a zero to the remainder making it 920, and continue the process.

Moving on to step 13:
If we divide 920 by 103, we get 8 and a remainder of 96.
Use 8 as the next digit of our solution. 
Result so far: 268487.54368
Subtracting 824 from 920 leaves us with 96.
Since there are no more digits in the dividend, we add a zero to the remainder making it 960, and continue the process.

Advancing to step 14:
103 goes into 960 9 times with a remainder of 33.
The next digit of our result is 9. 
Result so far: 268487.543689
Subtract 927 from 960 to get 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

Let's proceed to step 15:
When dividing 330 by 103, we get 3 with a remainder of 21.
The next digit of our result is 3. 
Result so far: 268487.5436893
If we take 309 away from 330, we end up with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Advancing to step 16:
103 goes into 210 2 times with a remainder of 4.
The next digit of our result is 2. 
Result so far: 268487.54368932
If we subtract 206 from 210, we get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

In conclusion, the division gives 268487.54368932 with a balance of 4e-09.