27405399 divided by 28 
We want to figure out the number of times 27405399 can be divided by 28.

On to step 1:
When dividing 2 by 28, we get 0 with a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Include the next digit (7) from the dividend after 2, then repeat: 27 / 28

Step 2:
If we divide 27 by 28, we get 0 and a remainder of 27.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 27 and we're left with 27.
Fetch the next digit (4) from the dividend, attach it to 27 and continue: 274 / 28

Going ahead to step 3:
28 goes into 274 9 times with a remainder of 22.
Use 9 as the next digit of our solution. 
Result so far: 9.0
The remainder is 22 after subtracting 252 from 274.
Bring next digit (0) of the dividend behind the 22 and repeat the process: 220 / 28

Let's proceed to step 4:
If we divide 220 by 28, we get 7 and a remainder of 24.
The number 7 becomes the next digit in our result. 
Result so far: 97.0
The remainder is 24 after subtracting 196 from 220.
Fetch the next digit (5) from the dividend, attach it to 24 and continue: 245 / 28

Advancing to step 5:
28 can be fit into 245 8 times, resulting in a remainder of 21.
Record the quotient 8 as the next digit in the result. 
Result so far: 978.0
If we take 224 away from 245, we end up with 21.
Bring next digit (3) of the dividend behind the 21 and repeat the process: 213 / 28

Let's proceed to step 6:
If we divide 213 by 28, we get 7 and a remainder of 17.
Put 7 as the next digit of the answer. 
Result so far: 9787.0
If we take 196 away from 213, we end up with 17.
Include the next digit (9) from the dividend after 17, then repeat: 179 / 28

Going ahead to step 7:
If we divide 179 by 28, we get 6 and a remainder of 11.
Put 6 as the next digit of the answer. 
Result so far: 97876.0
If we subtract 168 from 179, we get 11.
Fetch the next digit (9) from the dividend, attach it to 11 and continue: 119 / 28

Step 8:
28 goes into 119 4 times with a remainder of 7.
The number 4 becomes the next digit in our result. 
Result so far: 978764.0
Subtracting 112 from 119 leaves us with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Advancing to step 9:
70 divided by 28 is 2 with a remainder of 14.
The number 2 becomes the next digit in our result. 
Result so far: 978764.2
Subtract 56 from 70 to get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Step 10:
The number 28 fits into 140 5 times, leaving a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 978764.25
The remainder is 0 after subtracting 140 from 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Advancing to step 11:
0 divided by 28 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 978764.25
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 12:
If we divide 0 by 28, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 978764.25
If we take 0 away from 0, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final result is 978764.25 with a remainder of 0.0.