We divide 27448293 by 438
We want to divide 27448293 by 438.

Step 1:
The number 438 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
Subtract 0 from 2 to get 2.
Bring next digit (7) of the dividend behind the 2 and repeat the process: 27 / 438

Moving on to step 2:
When dividing 27 by 438, we get 0 with a remainder of 27.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 27, we get 27.
Include the next digit (4) from the dividend after 27, then repeat: 274 / 438

On to step 3:
438 goes into 274 0 times with a remainder of 274.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 274 and we're left with 274.
Grab the next digit (4) from the dividend, add it to 274, then carry on: 2744 / 438

On to step 4:
438 goes into 2744 6 times with a remainder of 116.
Write down 6 as next digit of the result. 
Result so far: 6.0
Subtract 2628 from 2744 to get 116.
Bring next digit (8) of the dividend behind the 116 and repeat the process: 1168 / 438

Let's proceed to step 5:
The number 438 fits into 1168 2 times, leaving a remainder of 292.
Record the quotient 2 as the next digit in the result. 
Result so far: 62.0
Subtracting 876 from 1168 leaves us with 292.
Include the next digit (2) from the dividend after 292, then repeat: 2922 / 438

Advancing to step 6:
When dividing 2922 by 438, we get 6 with a remainder of 294.
Write down 6 as next digit of the result. 
Result so far: 626.0
Deduct 2628 from 2922 and we're left with 294.
Bring next digit (9) of the dividend behind the 294 and repeat the process: 2949 / 438

Step 7:
The number 438 fits into 2949 6 times, leaving a remainder of 321.
The number 6 becomes the next digit in our result. 
Result so far: 6266.0
Subtract 2628 from 2949 to get 321.
Bring next digit (3) of the dividend behind the 321 and repeat the process: 3213 / 438

On to step 8:
The number 438 fits into 3213 7 times, leaving a remainder of 147.
Put 7 as the next digit of the answer. 
Result so far: 62667.0
Deduct 3066 from 3213 and we're left with 147.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1470, and continue the process.

On to step 9:
438 can be fit into 1470 3 times, resulting in a remainder of 156.
The next digit of our result is 3. 
Result so far: 62667.3
If we subtract 1314 from 1470, we get 156.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1560, and continue the process.

Advancing to step 10:
The number 438 fits into 1560 3 times, leaving a remainder of 246.
Record the quotient 3 as the next digit in the result. 
Result so far: 62667.33
If we take 1314 away from 1560, we end up with 246.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2460, and continue the process.

In conclusion, the division gives 62667.33 with a balance of 0.246.