427540 ÷ 81 
We want to divide 427540 by 81.

Going ahead to step 1:
81 goes into 4 0 times with a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Take the next digit (2) from the dividend and append it to 4, then repeat: 42 / 81

On to step 2:
If we divide 42 by 81, we get 0 and a remainder of 42.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 42 leaves us with 42.
Fetch the next digit (7) from the dividend, attach it to 42 and continue: 427 / 81

Step 3:
81 goes into 427 5 times with a remainder of 22.
Write down 5 as next digit of the result. 
Result so far: 5.0
Deduct 405 from 427 and we're left with 22.
Bring next digit (5) of the dividend behind the 22 and repeat the process: 225 / 81

Moving on to step 4:
When dividing 225 by 81, we get 2 with a remainder of 63.
Use 2 as the next digit of our solution. 
Result so far: 52.0
If we subtract 162 from 225, we get 63.
Grab the next digit (4) from the dividend, add it to 63, then carry on: 634 / 81

Step 5:
81 can be fit into 634 7 times, resulting in a remainder of 67.
Write down 7 as next digit of the result. 
Result so far: 527.0
If we take 567 away from 634, we end up with 67.
Fetch the next digit (0) from the dividend, attach it to 67 and continue: 670 / 81

Let's proceed to step 6:
81 goes into 670 8 times with a remainder of 22.
Put 8 as the next digit of the answer. 
Result so far: 5278.0
If we take 648 away from 670, we end up with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Moving on to step 7:
If we divide 220 by 81, we get 2 and a remainder of 58.
The number 2 becomes the next digit in our result. 
Result so far: 5278.2
Subtract 162 from 220 to get 58.
Since there are no more digits in the dividend, we add a zero to the remainder making it 580, and continue the process.

On to step 8:
When dividing 580 by 81, we get 7 with a remainder of 13.
The number 7 becomes the next digit in our result. 
Result so far: 5278.27
Subtract 567 from 580 to get 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Let's proceed to step 9:
81 can be fit into 130 1 times, resulting in a remainder of 49.
The next digit of our result is 1. 
Result so far: 5278.271
Subtract 81 from 130 to get 49.
Since there are no more digits in the dividend, we add a zero to the remainder making it 490, and continue the process.

Going ahead to step 10:
81 goes into 490 6 times with a remainder of 4.
Write down 6 as next digit of the result. 
Result so far: 5278.2716
If we subtract 486 from 490, we get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Going ahead to step 11:
If we divide 40 by 81, we get 0 and a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 5278.2716
The remainder is 40 after subtracting 0 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Moving on to step 12:
The number 81 fits into 400 4 times, leaving a remainder of 76.
Put 4 as the next digit of the answer. 
Result so far: 5278.271604
The remainder is 76 after subtracting 324 from 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

On to step 13:
81 goes into 760 9 times with a remainder of 31.
Put 9 as the next digit of the answer. 
Result so far: 5278.2716049
If we take 729 away from 760, we end up with 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

On to step 14:
81 can be fit into 310 3 times, resulting in a remainder of 67.
Use 3 as the next digit of our solution. 
Result so far: 5278.27160493
If we subtract 243 from 310, we get 67.
Since there are no more digits in the dividend, we add a zero to the remainder making it 670, and continue the process.

After the division, we end up with 5278.27160493 and a remainder of 6.7e-08.