We look at the division of 27427236 by 314 
We want to divide 27427236 by 314.

On to step 1:
When dividing 2 by 314, we get 0 with a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Bring next digit (7) of the dividend behind the 2 and repeat the process: 27 / 314

On to step 2:
If we divide 27 by 314, we get 0 and a remainder of 27.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 27 leaves us with 27.
Fetch the next digit (4) from the dividend, attach it to 27 and continue: 274 / 314

Going ahead to step 3:
314 can be fit into 274 0 times, resulting in a remainder of 274.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 274, we get 274.
Take the next digit (2) from the dividend and append it to 274, then repeat: 2742 / 314

Advancing to step 4:
When dividing 2742 by 314, we get 8 with a remainder of 230.
Use 8 as the next digit of our solution. 
Result so far: 8.0
The remainder is 230 after subtracting 2512 from 2742.
Include the next digit (7) from the dividend after 230, then repeat: 2307 / 314

On to step 5:
2307 divided by 314 is 7 with a remainder of 109.
Record the quotient 7 as the next digit in the result. 
Result so far: 87.0
The remainder is 109 after subtracting 2198 from 2307.
Bring next digit (2) of the dividend behind the 109 and repeat the process: 1092 / 314

Advancing to step 6:
314 goes into 1092 3 times with a remainder of 150.
The next digit of our result is 3. 
Result so far: 873.0
Deduct 942 from 1092 and we're left with 150.
Take the next digit (3) from the dividend and append it to 150, then repeat: 1503 / 314

On to step 7:
1503 divided by 314 is 4 with a remainder of 247.
Put 4 as the next digit of the answer. 
Result so far: 8734.0
Deduct 1256 from 1503 and we're left with 247.
Include the next digit (6) from the dividend after 247, then repeat: 2476 / 314

Let's proceed to step 8:
When dividing 2476 by 314, we get 7 with a remainder of 278.
Record the quotient 7 as the next digit in the result. 
Result so far: 87347.0
Deduct 2198 from 2476 and we're left with 278.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2780, and continue the process.

Going ahead to step 9:
2780 divided by 314 is 8 with a remainder of 268.
The number 8 becomes the next digit in our result. 
Result so far: 87347.8
If we subtract 2512 from 2780, we get 268.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2680, and continue the process.

Moving on to step 10:
The number 314 fits into 2680 8 times, leaving a remainder of 168.
The next digit of our result is 8. 
Result so far: 87347.88
If we subtract 2512 from 2680, we get 168.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1680, and continue the process.

The quotient of the division is 87347.88, and the remainder is 0.168.