27021213 ÷ 439 
Our goal is to divide 27021213 by 439.

Let's proceed to step 1:
2 divided by 439 is 0 with a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Include the next digit (7) from the dividend after 2, then repeat: 27 / 439

Advancing to step 2:
If we divide 27 by 439, we get 0 and a remainder of 27.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 27, we get 27.
Append the next digit (0) from the dividend to 27 and continue with: 270 / 439

Step 3:
The number 439 fits into 270 0 times, leaving a remainder of 270.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 270 and we're left with 270.
Include the next digit (2) from the dividend after 270, then repeat: 2702 / 439

Let's proceed to step 4:
2702 divided by 439 is 6 with a remainder of 68.
Write down 6 as next digit of the result. 
Result so far: 6.0
If we subtract 2634 from 2702, we get 68.
Fetch the next digit (1) from the dividend, attach it to 68 and continue: 681 / 439

Going ahead to step 5:
If we divide 681 by 439, we get 1 and a remainder of 242.
Use 1 as the next digit of our solution. 
Result so far: 61.0
Subtract 439 from 681 to get 242.
Take the next digit (2) from the dividend and append it to 242, then repeat: 2422 / 439

On to step 6:
2422 divided by 439 is 5 with a remainder of 227.
Record the quotient 5 as the next digit in the result. 
Result so far: 615.0
Subtract 2195 from 2422 to get 227.
Bring next digit (1) of the dividend behind the 227 and repeat the process: 2271 / 439

On to step 7:
439 can be fit into 2271 5 times, resulting in a remainder of 76.
Write down 5 as next digit of the result. 
Result so far: 6155.0
If we take 2195 away from 2271, we end up with 76.
Fetch the next digit (3) from the dividend, attach it to 76 and continue: 763 / 439

Step 8:
439 goes into 763 1 times with a remainder of 324.
Record the quotient 1 as the next digit in the result. 
Result so far: 61551.0
The remainder is 324 after subtracting 439 from 763.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3240, and continue the process.

Moving on to step 9:
439 can be fit into 3240 7 times, resulting in a remainder of 167.
The number 7 becomes the next digit in our result. 
Result so far: 61551.7
If we take 3073 away from 3240, we end up with 167.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1670, and continue the process.

Step 10:
If we divide 1670 by 439, we get 3 and a remainder of 353.
Record the quotient 3 as the next digit in the result. 
Result so far: 61551.73
Subtract 1317 from 1670 to get 353.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3530, and continue the process.

Going ahead to step 11:
If we divide 3530 by 439, we get 8 and a remainder of 18.
The next digit of our result is 8. 
Result so far: 61551.738
The remainder is 18 after subtracting 3512 from 3530.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Advancing to step 12:
439 goes into 180 0 times with a remainder of 180.
Write down 0 as next digit of the result. 
Result so far: 61551.738
Deduct 0 from 180 and we're left with 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1800, and continue the process.

Advancing to step 13:
439 can be fit into 1800 4 times, resulting in a remainder of 44.
Put 4 as the next digit of the answer. 
Result so far: 61551.73804
Subtract 1756 from 1800 to get 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

On to step 14:
When dividing 440 by 439, we get 1 with a remainder of 1.
Record the quotient 1 as the next digit in the result. 
Result so far: 61551.738041
Subtracting 439 from 440 leaves us with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Moving on to step 15:
The number 439 fits into 10 0 times, leaving a remainder of 10.
Put 0 as the next digit of the answer. 
Result so far: 61551.738041
If we take 0 away from 10, we end up with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Moving on to step 16:
If we divide 100 by 439, we get 0 and a remainder of 100.
Use 0 as the next digit of our solution. 
Result so far: 61551.738041
If we subtract 0 from 100, we get 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

The final outcome is 61551.738041, with a leftover of 1e-07.