We look at the division of 27866 by 68 
We want to divide 27866 by 68.

Going ahead to step 1:
If we divide 2 by 68, we get 0 and a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Take the next digit (7) from the dividend and append it to 2, then repeat: 27 / 68

On to step 2:
The number 68 fits into 27 0 times, leaving a remainder of 27.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 27 leaves us with 27.
Append the next digit (8) from the dividend to 27 and continue with: 278 / 68

Advancing to step 3:
68 goes into 278 4 times with a remainder of 6.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
If we take 272 away from 278, we end up with 6.
Bring next digit (6) of the dividend behind the 6 and repeat the process: 66 / 68

Moving on to step 4:
When dividing 66 by 68, we get 0 with a remainder of 66.
The number 0 becomes the next digit in our result. 
Result so far: 40.0
If we subtract 0 from 66, we get 66.
Include the next digit (6) from the dividend after 66, then repeat: 666 / 68

Step 5:
666 divided by 68 is 9 with a remainder of 54.
Use 9 as the next digit of our solution. 
Result so far: 409.0
If we take 612 away from 666, we end up with 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Advancing to step 6:
When dividing 540 by 68, we get 7 with a remainder of 64.
Use 7 as the next digit of our solution. 
Result so far: 409.7
Deduct 476 from 540 and we're left with 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Advancing to step 7:
68 goes into 640 9 times with a remainder of 28.
Put 9 as the next digit of the answer. 
Result so far: 409.79
If we take 612 away from 640, we end up with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Moving on to step 8:
68 can be fit into 280 4 times, resulting in a remainder of 8.
Record the quotient 4 as the next digit in the result. 
Result so far: 409.794
If we take 272 away from 280, we end up with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Step 9:
The number 68 fits into 80 1 times, leaving a remainder of 12.
Record the quotient 1 as the next digit in the result. 
Result so far: 409.7941
Deduct 68 from 80 and we're left with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Step 10:
The number 68 fits into 120 1 times, leaving a remainder of 52.
The next digit of our result is 1. 
Result so far: 409.79411
Subtracting 68 from 120 leaves us with 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

The final result is 409.79411 with a remainder of 5.2e-05.