We divide 548973 by 27
Let's see how many times 27 fits into 548973.

Step 1:
5 divided by 27 is 0 with a remainder of 5.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 5, we end up with 5.
Fetch the next digit (4) from the dividend, attach it to 5 and continue: 54 / 27

Step 2:
27 goes into 54 2 times with a remainder of 0.
Put 2 as the next digit of the answer. 
Result so far: 2.0
If we subtract 54 from 54, we get 0.
Include the next digit (8) from the dividend after 0, then repeat: 8 / 27

On to step 3:
If we divide 8 by 27, we get 0 and a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 20.0
Deduct 0 from 8 and we're left with 8.
Bring next digit (9) of the dividend behind the 8 and repeat the process: 89 / 27

Going ahead to step 4:
27 goes into 89 3 times with a remainder of 8.
Put 3 as the next digit of the answer. 
Result so far: 203.0
Deduct 81 from 89 and we're left with 8.
Fetch the next digit (7) from the dividend, attach it to 8 and continue: 87 / 27

Moving on to step 5:
87 divided by 27 is 3 with a remainder of 6.
Use 3 as the next digit of our solution. 
Result so far: 2033.0
Subtracting 81 from 87 leaves us with 6.
Include the next digit (3) from the dividend after 6, then repeat: 63 / 27

Moving on to step 6:
27 can be fit into 63 2 times, resulting in a remainder of 9.
Use 2 as the next digit of our solution. 
Result so far: 20332.0
Subtracting 54 from 63 leaves us with 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

On to step 7:
The number 27 fits into 90 3 times, leaving a remainder of 9.
The next digit of our result is 3. 
Result so far: 20332.3
Subtract 81 from 90 to get 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

On to step 8:
27 goes into 90 3 times with a remainder of 9.
Use 3 as the next digit of our solution. 
Result so far: 20332.33
Subtracting 81 from 90 leaves us with 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Our division results in 20332.33 with a remaining 0.009.