We're dividing 27345276 by 815 
We want to figure out the number of times 27345276 can be divided by 815.

Let's proceed to step 1:
The number 815 fits into 2 0 times, leaving a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Grab the next digit (7) from the dividend, add it to 2, then carry on: 27 / 815

Moving on to step 2:
When dividing 27 by 815, we get 0 with a remainder of 27.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 27 leaves us with 27.
Grab the next digit (3) from the dividend, add it to 27, then carry on: 273 / 815

Let's proceed to step 3:
The number 815 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.
Grab the next digit (4) from the dividend, add it to 273, then carry on: 2734 / 815

Step 4:
2734 divided by 815 is 3 with a remainder of 289.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
Deduct 2445 from 2734 and we're left with 289.
Take the next digit (5) from the dividend and append it to 289, then repeat: 2895 / 815

Going ahead to step 5:
815 goes into 2895 3 times with a remainder of 450.
Write down 3 as next digit of the result. 
Result so far: 33.0
If we take 2445 away from 2895, we end up with 450.
Append the next digit (2) from the dividend to 450 and continue with: 4502 / 815

Let's proceed to step 6:
If we divide 4502 by 815, we get 5 and a remainder of 427.
The next digit of our result is 5. 
Result so far: 335.0
If we subtract 4075 from 4502, we get 427.
Take the next digit (7) from the dividend and append it to 427, then repeat: 4277 / 815

Let's proceed to step 7:
4277 divided by 815 is 5 with a remainder of 202.
Put 5 as the next digit of the answer. 
Result so far: 3355.0
If we take 4075 away from 4277, we end up with 202.
Include the next digit (6) from the dividend after 202, then repeat: 2026 / 815

Advancing to step 8:
If we divide 2026 by 815, we get 2 and a remainder of 396.
Use 2 as the next digit of our solution. 
Result so far: 33552.0
Subtracting 1630 from 2026 leaves us with 396.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3960, and continue the process.

Going ahead to step 9:
815 goes into 3960 4 times with a remainder of 700.
Put 4 as the next digit of the answer. 
Result so far: 33552.4
The remainder is 700 after subtracting 3260 from 3960.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7000, and continue the process.

Advancing to step 10:
When dividing 7000 by 815, we get 8 with a remainder of 480.
Write down 8 as next digit of the result. 
Result so far: 33552.48
The remainder is 480 after subtracting 6520 from 7000.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4800, and continue the process.

Let's proceed to step 11:
If we divide 4800 by 815, we get 5 and a remainder of 725.
Record the quotient 5 as the next digit in the result. 
Result so far: 33552.485
If we subtract 4075 from 4800, we get 725.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7250, and continue the process.

On to step 12:
815 can be fit into 7250 8 times, resulting in a remainder of 730.
Use 8 as the next digit of our solution. 
Result so far: 33552.4858
Deduct 6520 from 7250 and we're left with 730.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7300, and continue the process.

On to step 13:
815 goes into 7300 8 times with a remainder of 780.
Write down 8 as next digit of the result. 
Result so far: 33552.48588
If we take 6520 away from 7300, we end up 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.

The final outcome is 33552.48588, with a leftover of 0.00078.