27961550 divided by 517 
We want to figure out the number of times 27961550 can be divided by 517.

Step 1:
If we divide 2 by 517, we get 0 and a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Bring next digit (7) of the dividend behind the 2 and repeat the process: 27 / 517

Step 2:
517 can be fit into 27 0 times, resulting in a remainder of 27.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 27, we get 27.
Fetch the next digit (9) from the dividend, attach it to 27 and continue: 279 / 517

On to step 3:
517 goes into 279 0 times with a remainder of 279.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 279, we end up with 279.
Append the next digit (6) from the dividend to 279 and continue with: 2796 / 517

Moving on to step 4:
517 can be fit into 2796 5 times, resulting in a remainder of 211.
Use 5 as the next digit of our solution. 
Result so far: 5.0
If we take 2585 away from 2796, we end up with 211.
Include the next digit (1) from the dividend after 211, then repeat: 2111 / 517

Going ahead to step 5:
2111 divided by 517 is 4 with a remainder of 43.
The number 4 becomes the next digit in our result. 
Result so far: 54.0
Deduct 2068 from 2111 and we're left with 43.
Fetch the next digit (5) from the dividend, attach it to 43 and continue: 435 / 517

Step 6:
When dividing 435 by 517, we get 0 with a remainder of 435.
Write down 0 as next digit of the result. 
Result so far: 540.0
Subtracting 0 from 435 leaves us with 435.
Append the next digit (5) from the dividend to 435 and continue with: 4355 / 517

On to step 7:
517 can be fit into 4355 8 times, resulting in a remainder of 219.
The next digit of our result is 8. 
Result so far: 5408.0
Subtract 4136 from 4355 to get 219.
Bring next digit (0) of the dividend behind the 219 and repeat the process: 2190 / 517

Let's proceed to step 8:
517 can be fit into 2190 4 times, resulting in a remainder of 122.
Record the quotient 4 as the next digit in the result. 
Result so far: 54084.0
Deduct 2068 from 2190 and we're left with 122.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1220, and continue the process.

Step 9:
The number 517 fits into 1220 2 times, leaving a remainder of 186.
Write down 2 as next digit of the result. 
Result so far: 54084.2
Subtracting 1034 from 1220 leaves us with 186.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1860, and continue the process.

Step 10:
517 can be fit into 1860 3 times, resulting in a remainder of 309.
Put 3 as the next digit of the answer. 
Result so far: 54084.23
If we subtract 1551 from 1860, we get 309.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3090, and continue the process.

Advancing to step 11:
If we divide 3090 by 517, we get 5 and a remainder of 505.
Put 5 as the next digit of the answer. 
Result so far: 54084.235
Subtracting 2585 from 3090 leaves us with 505.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5050, and continue the process.

On to step 12:
If we divide 5050 by 517, we get 9 and a remainder of 397.
Record the quotient 9 as the next digit in the result. 
Result so far: 54084.2359
The remainder is 397 after subtracting 4653 from 5050.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3970, and continue the process.

Moving on to step 13:
517 goes into 3970 7 times with a remainder of 351.
Use 7 as the next digit of our solution. 
Result so far: 54084.23597
If we take 3619 away from 3970, we end up with 351.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3510, and continue the process.

Let's proceed to step 14:
The number 517 fits into 3510 6 times, leaving a remainder of 408.
Record the quotient 6 as the next digit in the result. 
Result so far: 54084.235976
If we subtract 3102 from 3510, we get 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 15:
517 goes into 4080 7 times with a remainder of 461.
The next digit of our result is 7. 
Result so far: 54084.2359767
Deduct 3619 from 4080 and we're left with 461.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4610, and continue the process.

Going ahead to step 16:
517 goes into 4610 8 times with a remainder of 474.
Write down 8 as next digit of the result. 
Result so far: 54084.23597678
Deduct 4136 from 4610 and we're left with 474.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4740, and continue the process.

Our division results in 54084.23597678 with a remaining 4.74e-07.