27039640 divided by 351 
We want to figure out the number of times 27039640 can be divided by 351.

Advancing to step 1:
351 can be fit into 2 0 times, resulting in a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Fetch the next digit (7) from the dividend, attach it to 2 and continue: 27 / 351

Advancing to step 2:
The number 351 fits into 27 0 times, leaving a remainder of 27.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 27 leaves us with 27.
Include the next digit (0) from the dividend after 27, then repeat: 270 / 351

Advancing to step 3:
When dividing 270 by 351, we get 0 with a remainder of 270.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 270, we get 270.
Bring next digit (3) of the dividend behind the 270 and repeat the process: 2703 / 351

Let's proceed to step 4:
351 goes into 2703 7 times with a remainder of 246.
Put 7 as the next digit of the answer. 
Result so far: 7.0
Deduct 2457 from 2703 and we're left with 246.
Include the next digit (9) from the dividend after 246, then repeat: 2469 / 351

Step 5:
If we divide 2469 by 351, we get 7 and a remainder of 12.
Write down 7 as next digit of the result. 
Result so far: 77.0
If we subtract 2457 from 2469, we get 12.
Append the next digit (6) from the dividend to 12 and continue with: 126 / 351

Moving on to step 6:
If we divide 126 by 351, we get 0 and a remainder of 126.
Record the quotient 0 as the next digit in the result. 
Result so far: 770.0
The remainder is 126 after subtracting 0 from 126.
Grab the next digit (4) from the dividend, add it to 126, then carry on: 1264 / 351

Advancing to step 7:
351 goes into 1264 3 times with a remainder of 211.
Put 3 as the next digit of the answer. 
Result so far: 7703.0
The remainder is 211 after subtracting 1053 from 1264.
Include the next digit (0) from the dividend after 211, then repeat: 2110 / 351

Going ahead to step 8:
2110 divided by 351 is 6 with a remainder of 4.
The next digit of our result is 6. 
Result so far: 77036.0
If we take 2106 away from 2110, we end up with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Moving on to step 9:
40 divided by 351 is 0 with a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 77036.0
Deduct 0 from 40 and we're left with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Moving on to step 10:
351 can be fit into 400 1 times, resulting in a remainder of 49.
Record the quotient 1 as the next digit in the result. 
Result so far: 77036.01
If we subtract 351 from 400, we get 49.
Since there are no more digits in the dividend, we add a zero to the remainder making it 490, and continue the process.

Let's proceed to step 11:
351 goes into 490 1 times with a remainder of 139.
Put 1 as the next digit of the answer. 
Result so far: 77036.011
The remainder is 139 after subtracting 351 from 490.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1390, and continue the process.

Our division results in 77036.011 with a remaining 0.0139.