We're dividing 27174595 by 407 
We want to figure out the number of times 27174595 can be divided by 407.

Let's proceed to step 1:
If we divide 2 by 407, we get 0 and a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Fetch the next digit (7) from the dividend, attach it to 2 and continue: 27 / 407

Moving on to step 2:
407 can be fit into 27 0 times, resulting in a remainder of 27.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 27 leaves us with 27.
Append the next digit (1) from the dividend to 27 and continue with: 271 / 407

On to step 3:
407 goes into 271 0 times with a remainder of 271.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 271, we end up with 271.
Include the next digit (7) from the dividend after 271, then repeat: 2717 / 407

Advancing to step 4:
When dividing 2717 by 407, we get 6 with a remainder of 275.
Put 6 as the next digit of the answer. 
Result so far: 6.0
Subtracting 2442 from 2717 leaves us with 275.
Append the next digit (4) from the dividend to 275 and continue with: 2754 / 407

Moving on to step 5:
407 can be fit into 2754 6 times, resulting in a remainder of 312.
The next digit of our result is 6. 
Result so far: 66.0
If we take 2442 away from 2754, we end up with 312.
Append the next digit (5) from the dividend to 312 and continue with: 3125 / 407

Step 6:
The number 407 fits into 3125 7 times, leaving a remainder of 276.
The next digit of our result is 7. 
Result so far: 667.0
If we take 2849 away from 3125, we end up with 276.
Include the next digit (9) from the dividend after 276, then repeat: 2769 / 407

Advancing to step 7:
407 goes into 2769 6 times with a remainder of 327.
The next digit of our result is 6. 
Result so far: 6676.0
Subtract 2442 from 2769 to get 327.
Bring next digit (5) of the dividend behind the 327 and repeat the process: 3275 / 407

Step 8:
If we divide 3275 by 407, we get 8 and a remainder of 19.
Record the quotient 8 as the next digit in the result. 
Result so far: 66768.0
The remainder is 19 after subtracting 3256 from 3275.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Step 9:
When dividing 190 by 407, we get 0 with a remainder of 190.
The number 0 becomes the next digit in our result. 
Result so far: 66768.0
If we take 0 away from 190, we end up with 190.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1900, and continue the process.

Advancing to step 10:
407 goes into 1900 4 times with a remainder of 272.
Record the quotient 4 as the next digit in the result. 
Result so far: 66768.04
Deduct 1628 from 1900 and we're left with 272.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2720, and continue the process.

Step 11:
2720 divided by 407 is 6 with a remainder of 278.
Record the quotient 6 as the next digit in the result. 
Result so far: 66768.046
If we take 2442 away from 2720, we end up with 278.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2780, and continue the process.

Advancing to step 12:
If we divide 2780 by 407, we get 6 and a remainder of 338.
Write down 6 as next digit of the result. 
Result so far: 66768.0466
Subtract 2442 from 2780 to get 338.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3380, and continue the process.

The final result is 66768.0466 with a remainder of 0.00338.