We divide 27936747 by 478
We want to divide 27936747 by 478.

On to step 1:
When dividing 2 by 478, we get 0 with a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Fetch the next digit (7) from the dividend, attach it to 2 and continue: 27 / 478

Advancing to step 2:
If we divide 27 by 478, we get 0 and a remainder of 27.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 27 to get 27.
Fetch the next digit (9) from the dividend, attach it to 27 and continue: 279 / 478

Moving on to step 3:
279 divided by 478 is 0 with a remainder of 279.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 279 to get 279.
Bring next digit (3) of the dividend behind the 279 and repeat the process: 2793 / 478

On to step 4:
2793 divided by 478 is 5 with a remainder of 403.
The number 5 becomes the next digit in our result. 
Result so far: 5.0
Subtract 2390 from 2793 to get 403.
Append the next digit (6) from the dividend to 403 and continue with: 4036 / 478

Moving on to step 5:
If we divide 4036 by 478, we get 8 and a remainder of 212.
Record the quotient 8 as the next digit in the result. 
Result so far: 58.0
The remainder is 212 after subtracting 3824 from 4036.
Take the next digit (7) from the dividend and append it to 212, then repeat: 2127 / 478

On to step 6:
478 can be fit into 2127 4 times, resulting in a remainder of 215.
Put 4 as the next digit of the answer. 
Result so far: 584.0
Subtract 1912 from 2127 to get 215.
Grab the next digit (4) from the dividend, add it to 215, then carry on: 2154 / 478

Going ahead to step 7:
2154 divided by 478 is 4 with a remainder of 242.
Use 4 as the next digit of our solution. 
Result so far: 5844.0
Subtracting 1912 from 2154 leaves us with 242.
Include the next digit (7) from the dividend after 242, then repeat: 2427 / 478

On to step 8:
When dividing 2427 by 478, we get 5 with a remainder of 37.
Put 5 as the next digit of the answer. 
Result so far: 58445.0
The remainder is 37 after subtracting 2390 from 2427.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

Let's proceed to step 9:
When dividing 370 by 478, we get 0 with a remainder of 370.
Record the quotient 0 as the next digit in the result. 
Result so far: 58445.0
If we take 0 away from 370, we end up with 370.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3700, and continue the process.

Step 10:
3700 divided by 478 is 7 with a remainder of 354.
The number 7 becomes the next digit in our result. 
Result so far: 58445.07
Deduct 3346 from 3700 and we're left with 354.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3540, and continue the process.

Step 11:
3540 divided by 478 is 7 with a remainder of 194.
Write down 7 as next digit of the result. 
Result so far: 58445.077
Deduct 3346 from 3540 and we're left with 194.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1940, and continue the process.

The final outcome is 58445.077, with a leftover of 0.0194.