27400 ÷ 8 = 3425 R0
We're going to perform division on 27400 with 8 as the divisor.

Step 1:
8 goes into 2 0 times with a remainder of 2.
Write down 0 as next digit of of the result. 
Result so far: 0
Subtract 0 from 2 to get 2.
Bring next digit (7) of the dividend behind the 2 and repeat the process: 27 / 8

Step 2:
8 goes into 27 3 times with a remainder of 3.
Write down 3 as next digit of of the result. 
Result so far: 3
Subtract 24 from 27 to get 3.
Bring next digit (4) of the dividend behind the 3 and repeat the process: 34 / 8

Step 3:
8 goes into 34 4 times with a remainder of 2.
Write down 4 as next digit of of the result. 
Result so far: 34
Subtract 32 from 34 to get 2.
Bring next digit (0) of the dividend behind the 2 and repeat the process: 20 / 8

Step 4:
8 goes into 20 2 times with a remainder of 4.
Write down 2 as next digit of of the result. 
Result so far: 342
Subtract 16 from 20 to get 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 8

Step 5:
8 goes into 40 5 times with a remainder of 0.
Write down 5 as next digit of of the result. 
Result so far: 3425
Subtract 40 from 40 to get 0.

The final result is 3425 with a remainder of 0.