27961178 ÷ 698 
We're looking to find how many times 698 goes into 27961178.

Step 1:
2 divided by 698 is 0 with a remainder of 2.
Record the quotient 0 as the next digit in the 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 / 698

Moving on to step 2:
The number 698 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.
Grab the next digit (9) from the dividend, add it to 27, then carry on: 279 / 698

Let's proceed to step 3:
When dividing 279 by 698, we get 0 with a remainder of 279.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 279 after subtracting 0 from 279.
Include the next digit (6) from the dividend after 279, then repeat: 2796 / 698

Step 4:
The number 698 fits into 2796 4 times, leaving a remainder of 4.
Put 4 as the next digit of the answer. 
Result so far: 4.0
Subtract 2792 from 2796 to get 4.
Grab the next digit (1) from the dividend, add it to 4, then carry on: 41 / 698

On to step 5:
If we divide 41 by 698, we get 0 and a remainder of 41.
Record the quotient 0 as the next digit in the result. 
Result so far: 40.0
If we take 0 away from 41, we end up with 41.
Bring next digit (1) of the dividend behind the 41 and repeat the process: 411 / 698

Step 6:
698 goes into 411 0 times with a remainder of 411.
Record the quotient 0 as the next digit in the result. 
Result so far: 400.0
The remainder is 411 after subtracting 0 from 411.
Grab the next digit (7) from the dividend, add it to 411, then carry on: 4117 / 698

Let's proceed to step 7:
If we divide 4117 by 698, we get 5 and a remainder of 627.
Write down 5 as next digit of the result. 
Result so far: 4005.0
Subtracting 3490 from 4117 leaves us with 627.
Append the next digit (8) from the dividend to 627 and continue with: 6278 / 698

Moving on to step 8:
If we divide 6278 by 698, we get 8 and a remainder of 694.
Write down 8 as next digit of the result. 
Result so far: 40058.0
If we take 5584 away from 6278, we end up with 694.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6940, and continue the process.

Step 9:
698 can be fit into 6940 9 times, resulting in a remainder of 658.
Put 9 as the next digit of the answer. 
Result so far: 40058.9
Subtract 6282 from 6940 to get 658.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6580, and continue the process.

Advancing to step 10:
The number 698 fits into 6580 9 times, leaving a remainder of 298.
The next digit of our result is 9. 
Result so far: 40058.99
Deduct 6282 from 6580 and we're left with 298.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2980, and continue the process.

Our division results in 40058.99 with a remaining 0.298.