27609997 ÷ 131 
We're looking to find how many times 131 goes into 27609997.

Moving on to step 1:
The number 131 fits into 2 0 times, leaving a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Include the next digit (7) from the dividend after 2, then repeat: 27 / 131

Step 2:
When dividing 27 by 131, we get 0 with a remainder of 27.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 27 and we're left with 27.
Take the next digit (6) from the dividend and append it to 27, then repeat: 276 / 131

Advancing to step 3:
276 divided by 131 is 2 with a remainder of 14.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
If we take 262 away from 276, we end up with 14.
Fetch the next digit (0) from the dividend, attach it to 14 and continue: 140 / 131

Advancing to step 4:
The number 131 fits into 140 1 times, leaving a remainder of 9.
Use 1 as the next digit of our solution. 
Result so far: 21.0
Deduct 131 from 140 and we're left with 9.
Include the next digit (9) from the dividend after 9, then repeat: 99 / 131

On to step 5:
If we divide 99 by 131, we get 0 and a remainder of 99.
Put 0 as the next digit of the answer. 
Result so far: 210.0
Subtract 0 from 99 to get 99.
Grab the next digit (9) from the dividend, add it to 99, then carry on: 999 / 131

On to step 6:
131 can be fit into 999 7 times, resulting in a remainder of 82.
Record the quotient 7 as the next digit in the result. 
Result so far: 2107.0
If we subtract 917 from 999, we get 82.
Take the next digit (9) from the dividend and append it to 82, then repeat: 829 / 131

Let's proceed to step 7:
When dividing 829 by 131, we get 6 with a remainder of 43.
Record the quotient 6 as the next digit in the result. 
Result so far: 21076.0
If we take 786 away from 829, we end up with 43.
Append the next digit (7) from the dividend to 43 and continue with: 437 / 131

Step 8:
437 divided by 131 is 3 with a remainder of 44.
Put 3 as the next digit of the answer. 
Result so far: 210763.0
Subtracting 393 from 437 leaves us with 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Step 9:
When dividing 440 by 131, we get 3 with a remainder of 47.
Use 3 as the next digit of our solution. 
Result so far: 210763.3
Deduct 393 from 440 and we're left with 47.
Since there are no more digits in the dividend, we add a zero to the remainder making it 470, and continue the process.

Let's proceed to step 10:
If we divide 470 by 131, we get 3 and a remainder of 77.
Record the quotient 3 as the next digit in the result. 
Result so far: 210763.33
Subtract 393 from 470 to get 77.
Since there are no more digits in the dividend, we add a zero to the remainder making it 770, and continue the process.

The final outcome is 210763.33, with a leftover of 0.077.