We look at the division of 43676109 by 427 
We want to divide 43676109 by 427.

Going ahead to step 1:
The number 427 fits into 4 0 times, leaving a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Include the next digit (3) from the dividend after 4, then repeat: 43 / 427

Let's proceed to step 2:
427 can be fit into 43 0 times, resulting in a remainder of 43.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 43 to get 43.
Bring next digit (6) of the dividend behind the 43 and repeat the process: 436 / 427

Advancing to step 3:
The number 427 fits into 436 1 times, leaving a remainder of 9.
The next digit of our result is 1. 
Result so far: 1.0
The remainder is 9 after subtracting 427 from 436.
Bring next digit (7) of the dividend behind the 9 and repeat the process: 97 / 427

On to step 4:
If we divide 97 by 427, we get 0 and a remainder of 97.
The number 0 becomes the next digit in our result. 
Result so far: 10.0
Subtract 0 from 97 to get 97.
Include the next digit (6) from the dividend after 97, then repeat: 976 / 427

On to step 5:
427 goes into 976 2 times with a remainder of 122.
Use 2 as the next digit of our solution. 
Result so far: 102.0
Subtract 854 from 976 to get 122.
Fetch the next digit (1) from the dividend, attach it to 122 and continue: 1221 / 427

On to step 6:
The number 427 fits into 1221 2 times, leaving a remainder of 367.
Record the quotient 2 as the next digit in the result. 
Result so far: 1022.0
Subtracting 854 from 1221 leaves us with 367.
Include the next digit (0) from the dividend after 367, then repeat: 3670 / 427

Advancing to step 7:
When dividing 3670 by 427, we get 8 with a remainder of 254.
Record the quotient 8 as the next digit in the result. 
Result so far: 10228.0
The remainder is 254 after subtracting 3416 from 3670.
Include the next digit (9) from the dividend after 254, then repeat: 2549 / 427

On to step 8:
427 goes into 2549 5 times with a remainder of 414.
The number 5 becomes the next digit in our result. 
Result so far: 102285.0
Deduct 2135 from 2549 and we're left with 414.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4140, and continue the process.

Step 9:
The number 427 fits into 4140 9 times, leaving a remainder of 297.
Use 9 as the next digit of our solution. 
Result so far: 102285.9
Subtract 3843 from 4140 to get 297.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2970, and continue the process.

Moving on to step 10:
2970 divided by 427 is 6 with a remainder of 408.
Write down 6 as next digit of the result. 
Result so far: 102285.96
Subtracting 2562 from 2970 leaves us with 408.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4080, and continue the process.

Moving on to step 11:
The number 427 fits into 4080 9 times, leaving a remainder of 237.
Record the quotient 9 as the next digit in the result. 
Result so far: 102285.969
If we subtract 3843 from 4080, we get 237.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2370, and continue the process.

Going ahead to step 12:
2370 divided by 427 is 5 with a remainder of 235.
The number 5 becomes the next digit in our result. 
Result so far: 102285.9695
The remainder is 235 after subtracting 2135 from 2370.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2350, and continue the process.

Going ahead to step 13:
The number 427 fits into 2350 5 times, leaving a remainder of 215.
Write down 5 as next digit of the result. 
Result so far: 102285.96955
Deduct 2135 from 2350 and we're left with 215.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2150, and continue the process.

The final outcome is 102285.96955, with a leftover of 0.000215.