27304409 ÷ 860 
We want to divide 27304409 by 860.

On to step 1:
860 can be fit into 2 0 times, resulting in a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Take the next digit (7) from the dividend and append it to 2, then repeat: 27 / 860

Step 2:
When dividing 27 by 860, we get 0 with a remainder of 27.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 27 leaves us with 27.
Take the next digit (3) from the dividend and append it to 27, then repeat: 273 / 860

Advancing to step 3:
The number 860 fits into 273 0 times, leaving a remainder of 273.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 273 to get 273.
Bring next digit (0) of the dividend behind the 273 and repeat the process: 2730 / 860

Let's proceed to step 4:
When dividing 2730 by 860, we get 3 with a remainder of 150.
Put 3 as the next digit of the answer. 
Result so far: 3.0
The remainder is 150 after subtracting 2580 from 2730.
Bring next digit (4) of the dividend behind the 150 and repeat the process: 1504 / 860

Moving on to step 5:
The number 860 fits into 1504 1 times, leaving a remainder of 644.
The next digit of our result is 1. 
Result so far: 31.0
Deduct 860 from 1504 and we're left with 644.
Append the next digit (4) from the dividend to 644 and continue with: 6444 / 860

Advancing to step 6:
6444 divided by 860 is 7 with a remainder of 424.
The next digit of our result is 7. 
Result so far: 317.0
Subtract 6020 from 6444 to get 424.
Bring next digit (0) of the dividend behind the 424 and repeat the process: 4240 / 860

Step 7:
4240 divided by 860 is 4 with a remainder of 800.
The number 4 becomes the next digit in our result. 
Result so far: 3174.0
If we subtract 3440 from 4240, we get 800.
Include the next digit (9) from the dividend after 800, then repeat: 8009 / 860

On to step 8:
860 goes into 8009 9 times with a remainder of 269.
The next digit of our result is 9. 
Result so far: 31749.0
Subtracting 7740 from 8009 leaves us with 269.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2690, and continue the process.

Step 9:
2690 divided by 860 is 3 with a remainder of 110.
Record the quotient 3 as the next digit in the result. 
Result so far: 31749.3
If we take 2580 away from 2690, we end up with 110.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1100, and continue the process.

Step 10:
860 goes into 1100 1 times with a remainder of 240.
Use 1 as the next digit of our solution. 
Result so far: 31749.31
Subtracting 860 from 1100 leaves us with 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2400, and continue the process.

Moving on to step 11:
860 goes into 2400 2 times with a remainder of 680.
The next digit of our result is 2. 
Result so far: 31749.312
The remainder is 680 after subtracting 1720 from 2400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6800, and continue the process.

Step 12:
860 can be fit into 6800 7 times, resulting in a remainder of 780.
Write down 7 as next digit of the result. 
Result so far: 31749.3127
Subtracting 6020 from 6800 leaves us with 780.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7800, and continue the process.

Step 13:
7800 divided by 860 is 9 with a remainder of 60.
The number 9 becomes the next digit in our result. 
Result so far: 31749.31279
Deduct 7740 from 7800 and we're left with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Advancing to step 14:
600 divided by 860 is 0 with a remainder of 600.
Write down 0 as next digit of the result. 
Result so far: 31749.31279
Subtracting 0 from 600 leaves us with 600.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6000, and continue the process.

Going ahead to step 15:
If we divide 6000 by 860, we get 6 and a remainder of 840.
The next digit of our result is 6. 
Result so far: 31749.3127906
Deduct 5160 from 6000 and we're left with 840.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8400, and continue the process.

Moving on to step 16:
The number 860 fits into 8400 9 times, leaving a remainder of 660.
Record the quotient 9 as the next digit in the result. 
Result so far: 31749.31279069
Deduct 7740 from 8400 and we're left with 660.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6600, and continue the process.

The final result is 31749.31279069 with a remainder of 6.6e-07.