We look at the division of 27018917 by 860 
We want to figure out the number of times 27018917 can be divided by 860.

On to step 1:
860 goes into 2 0 times with a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Fetch the next digit (7) from the dividend, attach it to 2 and continue: 27 / 860

On to step 2:
27 divided by 860 is 0 with a remainder of 27.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 27 leaves us with 27.
Grab the next digit (0) from the dividend, add it to 27, then carry on: 270 / 860

Step 3:
860 can be fit into 270 0 times, resulting in 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.
Append the next digit (1) from the dividend to 270 and continue with: 2701 / 860

On to step 4:
When dividing 2701 by 860, we get 3 with a remainder of 121.
Use 3 as the next digit of our solution. 
Result so far: 3.0
The remainder is 121 after subtracting 2580 from 2701.
Append the next digit (8) from the dividend to 121 and continue with: 1218 / 860

Step 5:
If we divide 1218 by 860, we get 1 and a remainder of 358.
Record the quotient 1 as the next digit in the result. 
Result so far: 31.0
If we subtract 860 from 1218, we get 358.
Bring next digit (9) of the dividend behind the 358 and repeat the process: 3589 / 860

Step 6:
860 can be fit into 3589 4 times, resulting in a remainder of 149.
Use 4 as the next digit of our solution. 
Result so far: 314.0
If we take 3440 away from 3589, we end up with 149.
Bring next digit (1) of the dividend behind the 149 and repeat the process: 1491 / 860

Going ahead to step 7:
The number 860 fits into 1491 1 times, leaving a remainder of 631.
The next digit of our result is 1. 
Result so far: 3141.0
The remainder is 631 after subtracting 860 from 1491.
Take the next digit (7) from the dividend and append it to 631, then repeat: 6317 / 860

Moving on to step 8:
6317 divided by 860 is 7 with a remainder of 297.
The next digit of our result is 7. 
Result so far: 31417.0
Deduct 6020 from 6317 and we're left with 297.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2970, and continue the process.

Moving on to step 9:
If we divide 2970 by 860, we get 3 and a remainder of 390.
Record the quotient 3 as the next digit in the result. 
Result so far: 31417.3
If we take 2580 away from 2970, we end up with 390.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3900, and continue the process.

Step 10:
The number 860 fits into 3900 4 times, leaving a remainder of 460.
Write down 4 as next digit of the result. 
Result so far: 31417.34
Subtract 3440 from 3900 to get 460.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4600, and continue the process.

Let's proceed to step 11:
4600 divided by 860 is 5 with a remainder of 300.
Use 5 as the next digit of our solution. 
Result so far: 31417.345
Subtract 4300 from 4600 to get 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3000, and continue the process.

On to step 12:
3000 divided by 860 is 3 with a remainder of 420.
Write down 3 as next digit of the result. 
Result so far: 31417.3453
The remainder is 420 after subtracting 2580 from 3000.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4200, and continue the process.

On to step 13:
4200 divided by 860 is 4 with a remainder of 760.
The next digit of our result is 4. 
Result so far: 31417.34534
Subtracting 3440 from 4200 leaves us with 760.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7600, and continue the process.

Step 14:
The number 860 fits into 7600 8 times, leaving a remainder of 720.
Use 8 as the next digit of our solution. 
Result so far: 31417.345348
The remainder is 720 after subtracting 6880 from 7600.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7200, and continue the process.

Going ahead to step 15:
The number 860 fits into 7200 8 times, leaving a remainder of 320.
Write down 8 as next digit of the result. 
Result so far: 31417.3453488
Subtract 6880 from 7200 to get 320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3200, and continue the process.

The quotient of the division is 31417.3453488, and the remainder is 3.2e-06.