We look at the division of 27197417 by 390 
Our goal is to divide 27197417 by 390.

On to step 1:
The number 390 fits into 2 0 times, leaving a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Take the next digit (7) from the dividend and append it to 2, then repeat: 27 / 390

On to step 2:
27 divided by 390 is 0 with a remainder of 27.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 27 and we're left with 27.
Bring next digit (1) of the dividend behind the 27 and repeat the process: 271 / 390

Moving on to step 3:
When dividing 271 by 390, we get 0 with a remainder of 271.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 271, we end up with 271.
Include the next digit (9) from the dividend after 271, then repeat: 2719 / 390

Step 4:
If we divide 2719 by 390, we get 6 and a remainder of 379.
The number 6 becomes the next digit in our result. 
Result so far: 6.0
Subtract 2340 from 2719 to get 379.
Include the next digit (7) from the dividend after 379, then repeat: 3797 / 390

On to step 5:
If we divide 3797 by 390, we get 9 and a remainder of 287.
Put 9 as the next digit of the answer. 
Result so far: 69.0
If we subtract 3510 from 3797, we get 287.
Bring next digit (4) of the dividend behind the 287 and repeat the process: 2874 / 390

Moving on to step 6:
When dividing 2874 by 390, we get 7 with a remainder of 144.
Put 7 as the next digit of the answer. 
Result so far: 697.0
If we subtract 2730 from 2874, we get 144.
Bring next digit (1) of the dividend behind the 144 and repeat the process: 1441 / 390

Step 7:
The number 390 fits into 1441 3 times, leaving a remainder of 271.
The next digit of our result is 3. 
Result so far: 6973.0
The remainder is 271 after subtracting 1170 from 1441.
Take the next digit (7) from the dividend and append it to 271, then repeat: 2717 / 390

Moving on to step 8:
390 can be fit into 2717 6 times, resulting in a remainder of 377.
Record the quotient 6 as the next digit in the result. 
Result so far: 69736.0
Deduct 2340 from 2717 and we're left with 377.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3770, and continue the process.

On to step 9:
When dividing 3770 by 390, we get 9 with a remainder of 260.
Record the quotient 9 as the next digit in the result. 
Result so far: 69736.9
Subtracting 3510 from 3770 leaves us with 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2600, and continue the process.

Going ahead to step 10:
If we divide 2600 by 390, we get 6 and a remainder of 260.
Write down 6 as next digit of the result. 
Result so far: 69736.96
If we take 2340 away from 2600, we end up with 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2600, and continue the process.

Moving on to step 11:
390 goes into 2600 6 times with a remainder of 260.
Use 6 as the next digit of our solution. 
Result so far: 69736.966
If we subtract 2340 from 2600, we get 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2600, and continue the process.

The quotient of the division is 69736.966, and the remainder is 0.026.