27068509 ÷ 195 
We want to figure out the number of times 27068509 can be divided by 195.

Going ahead to step 1:
The number 195 fits into 2 0 times, leaving a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Fetch the next digit (7) from the dividend, attach it to 2 and continue: 27 / 195

Going ahead to step 2:
195 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.
Grab the next digit (0) from the dividend, add it to 27, then carry on: 270 / 195

Going ahead to step 3:
270 divided by 195 is 1 with a remainder of 75.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Subtract 195 from 270 to get 75.
Append the next digit (6) from the dividend to 75 and continue with: 756 / 195

On to step 4:
When dividing 756 by 195, we get 3 with a remainder of 171.
Write down 3 as next digit of the result. 
Result so far: 13.0
Deduct 585 from 756 and we're left with 171.
Grab the next digit (8) from the dividend, add it to 171, then carry on: 1718 / 195

Advancing to step 5:
195 goes into 1718 8 times with a remainder of 158.
Record the quotient 8 as the next digit in the result. 
Result so far: 138.0
If we subtract 1560 from 1718, we get 158.
Append the next digit (5) from the dividend to 158 and continue with: 1585 / 195

Advancing to step 6:
195 can be fit into 1585 8 times, resulting in a remainder of 25.
The next digit of our result is 8. 
Result so far: 1388.0
The remainder is 25 after subtracting 1560 from 1585.
Bring next digit (0) of the dividend behind the 25 and repeat the process: 250 / 195

On to step 7:
When dividing 250 by 195, we get 1 with a remainder of 55.
Use 1 as the next digit of our solution. 
Result so far: 13881.0
Subtract 195 from 250 to get 55.
Include the next digit (9) from the dividend after 55, then repeat: 559 / 195

Advancing to step 8:
195 goes into 559 2 times with a remainder of 169.
Write down 2 as next digit of the result. 
Result so far: 138812.0
If we take 390 away from 559, we end up with 169.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1690, and continue the process.

Moving on to step 9:
The number 195 fits into 1690 8 times, leaving a remainder of 130.
The next digit of our result is 8. 
Result so far: 138812.8
The remainder is 130 after subtracting 1560 from 1690.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1300, and continue the process.

Step 10:
When dividing 1300 by 195, we get 6 with a remainder of 130.
Put 6 as the next digit of the answer. 
Result so far: 138812.86
If we take 1170 away from 1300, we end up with 130.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1300, and continue the process.

On to step 11:
The number 195 fits into 1300 6 times, leaving a remainder of 130.
The number 6 becomes the next digit in our result. 
Result so far: 138812.866
The remainder is 130 after subtracting 1170 from 1300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1300, and continue the process.

The final outcome is 138812.866, with a leftover of 0.013.