We look at the division of 617226 by 27 
We want to figure out the number of times 617226 can be divided by 27.

Going ahead to step 1:
When dividing 6 by 27, we get 0 with a remainder of 6.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 6 to get 6.
Append the next digit (1) from the dividend to 6 and continue with: 61 / 27

Step 2:
The number 27 fits into 61 2 times, leaving a remainder of 7.
The next digit of our result is 2. 
Result so far: 2.0
If we take 54 away from 61, we end up with 7.
Take the next digit (7) from the dividend and append it to 7, then repeat: 77 / 27

Advancing to step 3:
If we divide 77 by 27, we get 2 and a remainder of 23.
Record the quotient 2 as the next digit in the result. 
Result so far: 22.0
If we take 54 away from 77, we end up with 23.
Fetch the next digit (2) from the dividend, attach it to 23 and continue: 232 / 27

Step 4:
232 divided by 27 is 8 with a remainder of 16.
Write down 8 as next digit of the result. 
Result so far: 228.0
Subtract 216 from 232 to get 16.
Fetch the next digit (2) from the dividend, attach it to 16 and continue: 162 / 27

Let's proceed to step 5:
162 divided by 27 is 6 with a remainder of 0.
Write down 6 as next digit of the result. 
Result so far: 2286.0
If we subtract 162 from 162, we get 0.
Take the next digit (6) from the dividend and append it to 0, then repeat: 6 / 27

On to step 6:
If we divide 6 by 27, we get 0 and a remainder of 6.
The number 0 becomes the next digit in our result. 
Result so far: 22860.0
If we subtract 0 from 6, we get 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Let's proceed to step 7:
27 goes into 60 2 times with a remainder of 6.
The next digit of our result is 2. 
Result so far: 22860.2
Deduct 54 from 60 and we're left with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Step 8:
60 divided by 27 is 2 with a remainder of 6.
The number 2 becomes the next digit in our result. 
Result so far: 22860.22
Subtract 54 from 60 to get 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

The final result is 22860.22 with a remainder of 0.006.