Let's divide 27983960 by 178
We're looking to find how many times 178 goes into 27983960.

Moving on to step 1:
178 goes into 2 0 times with a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Include the next digit (7) from the dividend after 2, then repeat: 27 / 178

On to step 2:
178 can be fit into 27 0 times, resulting in a remainder of 27.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 27 and we're left with 27.
Append the next digit (9) from the dividend to 27 and continue with: 279 / 178

On to step 3:
279 divided by 178 is 1 with a remainder of 101.
The next digit of our result is 1. 
Result so far: 1.0
If we take 178 away from 279, we end up with 101.
Bring next digit (8) of the dividend behind the 101 and repeat the process: 1018 / 178

Going ahead to step 4:
178 can be fit into 1018 5 times, resulting in a remainder of 128.
The next digit of our result is 5. 
Result so far: 15.0
Subtract 890 from 1018 to get 128.
Append the next digit (3) from the dividend to 128 and continue with: 1283 / 178

Moving on to step 5:
178 can be fit into 1283 7 times, resulting in a remainder of 37.
The next digit of our result is 7. 
Result so far: 157.0
If we subtract 1246 from 1283, we get 37.
Append the next digit (9) from the dividend to 37 and continue with: 379 / 178

Advancing to step 6:
178 goes into 379 2 times with a remainder of 23.
The number 2 becomes the next digit in our result. 
Result so far: 1572.0
Subtract 356 from 379 to get 23.
Append the next digit (6) from the dividend to 23 and continue with: 236 / 178

Going ahead to step 7:
If we divide 236 by 178, we get 1 and a remainder of 58.
Record the quotient 1 as the next digit in the result. 
Result so far: 15721.0
Deduct 178 from 236 and we're left with 58.
Take the next digit (0) from the dividend and append it to 58, then repeat: 580 / 178

Let's proceed to step 8:
If we divide 580 by 178, we get 3 and a remainder of 46.
Write down 3 as next digit of the result. 
Result so far: 157213.0
Subtracting 534 from 580 leaves us with 46.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

Going ahead to step 9:
The number 178 fits into 460 2 times, leaving a remainder of 104.
Write down 2 as next digit of the result. 
Result so far: 157213.2
Subtract 356 from 460 to get 104.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1040, and continue the process.

Let's proceed to step 10:
The number 178 fits into 1040 5 times, leaving a remainder of 150.
Use 5 as the next digit of our solution. 
Result so far: 157213.25
If we take 890 away from 1040, we end up with 150.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1500, and continue the process.

Step 11:
1500 divided by 178 is 8 with a remainder of 76.
Record the quotient 8 as the next digit in the result. 
Result so far: 157213.258
Deduct 1424 from 1500 and we're left with 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

Let's proceed to step 12:
178 goes into 760 4 times with a remainder of 48.
Write down 4 as next digit of the result. 
Result so far: 157213.2584
If we subtract 712 from 760, we get 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Going ahead to step 13:
178 can be fit into 480 2 times, resulting in a remainder of 124.
Use 2 as the next digit of our solution. 
Result so far: 157213.25842
If we subtract 356 from 480, we get 124.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1240, and continue the process.

On to step 14:
178 can be fit into 1240 6 times, resulting in a remainder of 172.
The next digit of our result is 6. 
Result so far: 157213.258426
Deduct 1068 from 1240 and we're left with 172.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1720, and continue the process.

Going ahead to step 15:
The number 178 fits into 1720 9 times, leaving a remainder of 118.
Put 9 as the next digit of the answer. 
Result so far: 157213.2584269
The remainder is 118 after subtracting 1602 from 1720.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1180, and continue the process.

Advancing to step 16:
When dividing 1180 by 178, we get 6 with a remainder of 112.
Use 6 as the next digit of our solution. 
Result so far: 157213.25842696
The remainder is 112 after subtracting 1068 from 1180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1120, and continue the process.

The final outcome is 157213.25842696, with a leftover of 1.12e-07.