82727053 ÷ 348 
Our goal is to divide 82727053 by 348.

On to step 1:
If we divide 8 by 348, we get 0 and a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Append the next digit (2) from the dividend to 8 and continue with: 82 / 348

Step 2:
348 goes into 82 0 times with a remainder of 82.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 82 and we're left with 82.
Grab the next digit (7) from the dividend, add it to 82, then carry on: 827 / 348

On to step 3:
The number 348 fits into 827 2 times, leaving a remainder of 131.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
If we take 696 away from 827, we end up with 131.
Take the next digit (2) from the dividend and append it to 131, then repeat: 1312 / 348

Advancing to step 4:
The number 348 fits into 1312 3 times, leaving a remainder of 268.
Put 3 as the next digit of the answer. 
Result so far: 23.0
Subtract 1044 from 1312 to get 268.
Append the next digit (7) from the dividend to 268 and continue with: 2687 / 348

Going ahead to step 5:
348 can be fit into 2687 7 times, resulting in a remainder of 251.
Write down 7 as next digit of the result. 
Result so far: 237.0
If we subtract 2436 from 2687, we get 251.
Grab the next digit (0) from the dividend, add it to 251, then carry on: 2510 / 348

Let's proceed to step 6:
When dividing 2510 by 348, we get 7 with a remainder of 74.
Put 7 as the next digit of the answer. 
Result so far: 2377.0
If we subtract 2436 from 2510, we get 74.
Append the next digit (5) from the dividend to 74 and continue with: 745 / 348

On to step 7:
745 divided by 348 is 2 with a remainder of 49.
The number 2 becomes the next digit in our result. 
Result so far: 23772.0
The remainder is 49 after subtracting 696 from 745.
Bring next digit (3) of the dividend behind the 49 and repeat the process: 493 / 348

On to step 8:
When dividing 493 by 348, we get 1 with a remainder of 145.
Record the quotient 1 as the next digit in the result. 
Result so far: 237721.0
If we take 348 away from 493, we end up with 145.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1450, and continue the process.

Step 9:
1450 divided by 348 is 4 with a remainder of 58.
Record the quotient 4 as the next digit in the result. 
Result so far: 237721.4
If we take 1392 away from 1450, we end up with 58.
Since there are no more digits in the dividend, we add a zero to the remainder making it 580, and continue the process.

Step 10:
580 divided by 348 is 1 with a remainder of 232.
The number 1 becomes the next digit in our result. 
Result so far: 237721.41
Deduct 348 from 580 and we're left with 232.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2320, and continue the process.

Going ahead to step 11:
When dividing 2320 by 348, we get 6 with a remainder of 232.
Put 6 as the next digit of the answer. 
Result so far: 237721.416
If we subtract 2088 from 2320, we get 232.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2320, and continue the process.

Step 12:
When dividing 2320 by 348, we get 6 with a remainder of 232.
Write down 6 as next digit of the result. 
Result so far: 237721.4166
The remainder is 232 after subtracting 2088 from 2320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2320, and continue the process.

The quotient of the division is 237721.4166, and the remainder is 0.00232.