We look at the division of 91727233 by 354 
We're looking to find how many times 354 goes into 91727233.

Step 1:
354 can be fit into 9 0 times, resulting in a remainder of 9.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 9 to get 9.
Grab the next digit (1) from the dividend, add it to 9, then carry on: 91 / 354

On to step 2:
91 divided by 354 is 0 with a remainder of 91.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 91, we get 91.
Append the next digit (7) from the dividend to 91 and continue with: 917 / 354

Step 3:
If we divide 917 by 354, we get 2 and a remainder of 209.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
If we take 708 away from 917, we end up with 209.
Take the next digit (2) from the dividend and append it to 209, then repeat: 2092 / 354

Let's proceed to step 4:
354 can be fit into 2092 5 times, resulting in a remainder of 322.
Put 5 as the next digit of the answer. 
Result so far: 25.0
Subtract 1770 from 2092 to get 322.
Fetch the next digit (7) from the dividend, attach it to 322 and continue: 3227 / 354

Moving on to step 5:
3227 divided by 354 is 9 with a remainder of 41.
The number 9 becomes the next digit in our result. 
Result so far: 259.0
Deduct 3186 from 3227 and we're left with 41.
Include the next digit (2) from the dividend after 41, then repeat: 412 / 354

On to step 6:
354 goes into 412 1 times with a remainder of 58.
Put 1 as the next digit of the answer. 
Result so far: 2591.0
If we take 354 away from 412, we end up with 58.
Fetch the next digit (3) from the dividend, attach it to 58 and continue: 583 / 354

Moving on to step 7:
If we divide 583 by 354, we get 1 and a remainder of 229.
The next digit of our result is 1. 
Result so far: 25911.0
Subtract 354 from 583 to get 229.
Grab the next digit (3) from the dividend, add it to 229, then carry on: 2293 / 354

On to step 8:
If we divide 2293 by 354, we get 6 and a remainder of 169.
Record the quotient 6 as the next digit in the result. 
Result so far: 259116.0
Subtract 2124 from 2293 to get 169.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1690, and continue the process.

On to step 9:
If we divide 1690 by 354, we get 4 and a remainder of 274.
Put 4 as the next digit of the answer. 
Result so far: 259116.4
If we subtract 1416 from 1690, we get 274.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2740, and continue the process.

Moving on to step 10:
354 can be fit into 2740 7 times, resulting in a remainder of 262.
The next digit of our result is 7. 
Result so far: 259116.47
If we subtract 2478 from 2740, we get 262.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2620, and continue the process.

Going ahead to step 11:
354 goes into 2620 7 times with a remainder of 142.
Use 7 as the next digit of our solution. 
Result so far: 259116.477
If we take 2478 away from 2620, we end up with 142.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1420, and continue the process.

The final result is 259116.477 with a remainder of 0.0142.