We look at the division of 27671 by 38 
We want to divide 27671 by 38.

Let's proceed to step 1:
38 can be fit into 2 0 times, resulting in a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Append the next digit (7) from the dividend to 2 and continue with: 27 / 38

Moving on to step 2:
38 goes into 27 0 times with a remainder of 27.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 27 after subtracting 0 from 27.
Include the next digit (6) from the dividend after 27, then repeat: 276 / 38

Moving on to step 3:
38 can be fit into 276 7 times, resulting in a remainder of 10.
Write down 7 as next digit of the result. 
Result so far: 7.0
Subtract 266 from 276 to get 10.
Grab the next digit (7) from the dividend, add it to 10, then carry on: 107 / 38

Moving on to step 4:
38 goes into 107 2 times with a remainder of 31.
Record the quotient 2 as the next digit in the result. 
Result so far: 72.0
Deduct 76 from 107 and we're left with 31.
Take the next digit (1) from the dividend and append it to 31, then repeat: 311 / 38

Let's proceed to step 5:
The number 38 fits into 311 8 times, leaving a remainder of 7.
Use 8 as the next digit of our solution. 
Result so far: 728.0
If we subtract 304 from 311, we get 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Moving on to step 6:
The number 38 fits into 70 1 times, leaving a remainder of 32.
The next digit of our result is 1. 
Result so far: 728.1
If we take 38 away from 70, we end up with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Step 7:
38 goes into 320 8 times with a remainder of 16.
Put 8 as the next digit of the answer. 
Result so far: 728.18
Subtracting 304 from 320 leaves us with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

On to step 8:
The number 38 fits into 160 4 times, leaving a remainder of 8.
The next digit of our result is 4. 
Result so far: 728.184
If we subtract 152 from 160, we get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Moving on to step 9:
When dividing 80 by 38, we get 2 with a remainder of 4.
Use 2 as the next digit of our solution. 
Result so far: 728.1842
Deduct 76 from 80 and we're left with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

On to step 10:
38 can be fit into 40 1 times, resulting in a remainder of 2.
The next digit of our result is 1. 
Result so far: 728.18421
If we take 38 away from 40, we end up with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Let's proceed to step 11:
When dividing 20 by 38, we get 0 with a remainder of 20.
The number 0 becomes the next digit in our result. 
Result so far: 728.18421
Subtracting 0 from 20 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 12:
38 goes into 200 5 times with a remainder of 10.
The next digit of our result is 5. 
Result so far: 728.1842105
If we subtract 190 from 200, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

On to step 13:
38 goes into 100 2 times with a remainder of 24.
Put 2 as the next digit of the answer. 
Result so far: 728.18421052
Subtracting 76 from 100 leaves us with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

In conclusion, the division gives 728.18421052 with a balance of 2.4e-08.