We look at the division of 27314276 by 3 
We want to figure out the number of times 27314276 can be divided by 3.

Going ahead to step 1:
3 can be fit into 2 0 times, resulting in a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Bring next digit (7) of the dividend behind the 2 and repeat the process: 27 / 3

Moving on to step 2:
3 can be fit into 27 9 times, resulting in a remainder of 0.
Put 9 as the next digit of the answer. 
Result so far: 9.0
Subtracting 27 from 27 leaves us with 0.
Take the next digit (3) from the dividend and append it to 0, then repeat: 3 / 3

Step 3:
When dividing 3 by 3, we get 1 with a remainder of 0.
The number 1 becomes the next digit in our result. 
Result so far: 91.0
Subtract 3 from 3 to get 0.
Grab the next digit (1) from the dividend, add it to 0, then carry on: 1 / 3

Let's proceed to step 4:
1 divided by 3 is 0 with a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 910.0
Subtracting 0 from 1 leaves us with 1.
Bring next digit (4) of the dividend behind the 1 and repeat the process: 14 / 3

Let's proceed to step 5:
3 goes into 14 4 times with a remainder of 2.
The number 4 becomes the next digit in our result. 
Result so far: 9104.0
If we subtract 12 from 14, we get 2.
Append the next digit (2) from the dividend to 2 and continue with: 22 / 3

Moving on to step 6:
When dividing 22 by 3, we get 7 with a remainder of 1.
The next digit of our result is 7. 
Result so far: 91047.0
Deduct 21 from 22 and we're left with 1.
Append the next digit (7) from the dividend to 1 and continue with: 17 / 3

Moving on to step 7:
The number 3 fits into 17 5 times, leaving a remainder of 2.
Record the quotient 5 as the next digit in the result. 
Result so far: 910475.0
The remainder is 2 after subtracting 15 from 17.
Include the next digit (6) from the dividend after 2, then repeat: 26 / 3

On to step 8:
When dividing 26 by 3, we get 8 with a remainder of 2.
Put 8 as the next digit of the answer. 
Result so far: 9104758.0
The remainder is 2 after subtracting 24 from 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Going ahead to step 9:
If we divide 20 by 3, we get 6 and a remainder of 2.
Put 6 as the next digit of the answer. 
Result so far: 9104758.6
Subtract 18 from 20 to get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Advancing to step 10:
3 can be fit into 20 6 times, resulting in a remainder of 2.
The next digit of our result is 6. 
Result so far: 9104758.66
The remainder is 2 after subtracting 18 from 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

The quotient of the division is 9104758.66, and the remainder is 0.002.