Let's divide 27961703 by 193
We're looking to find how many times 193 goes into 27961703.

Advancing to step 1:
2 divided by 193 is 0 with a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Include the next digit (7) from the dividend after 2, then repeat: 27 / 193

Moving on to step 2:
27 divided by 193 is 0 with a remainder of 27.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 27, we get 27.
Bring next digit (9) of the dividend behind the 27 and repeat the process: 279 / 193

On to step 3:
When dividing 279 by 193, we get 1 with a remainder of 86.
The next digit of our result is 1. 
Result so far: 1.0
If we take 193 away from 279, we end up with 86.
Append the next digit (6) from the dividend to 86 and continue with: 866 / 193

Going ahead to step 4:
866 divided by 193 is 4 with a remainder of 94.
Record the quotient 4 as the next digit in the result. 
Result so far: 14.0
Subtracting 772 from 866 leaves us with 94.
Include the next digit (1) from the dividend after 94, then repeat: 941 / 193

Step 5:
When dividing 941 by 193, we get 4 with a remainder of 169.
Put 4 as the next digit of the answer. 
Result so far: 144.0
The remainder is 169 after subtracting 772 from 941.
Grab the next digit (7) from the dividend, add it to 169, then carry on: 1697 / 193

Let's proceed to step 6:
193 goes into 1697 8 times with a remainder of 153.
Use 8 as the next digit of our solution. 
Result so far: 1448.0
Subtracting 1544 from 1697 leaves us with 153.
Take the next digit (0) from the dividend and append it to 153, then repeat: 1530 / 193

Going ahead to step 7:
When dividing 1530 by 193, we get 7 with a remainder of 179.
The number 7 becomes the next digit in our result. 
Result so far: 14487.0
Deduct 1351 from 1530 and we're left with 179.
Append the next digit (3) from the dividend to 179 and continue with: 1793 / 193

Let's proceed to step 8:
If we divide 1793 by 193, we get 9 and a remainder of 56.
The next digit of our result is 9. 
Result so far: 144879.0
Subtract 1737 from 1793 to get 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Let's proceed to step 9:
The number 193 fits into 560 2 times, leaving a remainder of 174.
Record the quotient 2 as the next digit in the result. 
Result so far: 144879.2
Deduct 386 from 560 and we're left with 174.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1740, and continue the process.

Step 10:
193 can be fit into 1740 9 times, resulting in a remainder of 3.
Use 9 as the next digit of our solution. 
Result so far: 144879.29
Subtract 1737 from 1740 to get 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Step 11:
The number 193 fits into 30 0 times, leaving a remainder of 30.
Record the quotient 0 as the next digit in the result. 
Result so far: 144879.29
The remainder is 30 after subtracting 0 from 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

On to step 12:
300 divided by 193 is 1 with a remainder of 107.
The next digit of our result is 1. 
Result so far: 144879.2901
The remainder is 107 after subtracting 193 from 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1070, and continue the process.

Let's proceed to step 13:
193 can be fit into 1070 5 times, resulting in a remainder of 105.
Put 5 as the next digit of the answer. 
Result so far: 144879.29015
Subtract 965 from 1070 to get 105.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1050, and continue the process.

Let's proceed to step 14:
When dividing 1050 by 193, we get 5 with a remainder of 85.
Write down 5 as next digit of the result. 
Result so far: 144879.290155
Subtracting 965 from 1050 leaves us with 85.
Since there are no more digits in the dividend, we add a zero to the remainder making it 850, and continue the process.

In conclusion, the division gives 144879.290155 with a balance of 8.5e-06.