31612 divided by 27 
Our goal is to divide 31612 by 27.

On to step 1:
The number 27 fits into 3 0 times, leaving a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Include the next digit (1) from the dividend after 3, then repeat: 31 / 27

Advancing to step 2:
31 divided by 27 is 1 with a remainder of 4.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Deduct 27 from 31 and we're left with 4.
Append the next digit (6) from the dividend to 4 and continue with: 46 / 27

On to step 3:
When dividing 46 by 27, we get 1 with a remainder of 19.
Put 1 as the next digit of the answer. 
Result so far: 11.0
The remainder is 19 after subtracting 27 from 46.
Include the next digit (1) from the dividend after 19, then repeat: 191 / 27

Going ahead to step 4:
The number 27 fits into 191 7 times, leaving a remainder of 2.
Write down 7 as next digit of the result. 
Result so far: 117.0
Subtract 189 from 191 to get 2.
Take the next digit (2) from the dividend and append it to 2, then repeat: 22 / 27

Step 5:
The number 27 fits into 22 0 times, leaving a remainder of 22.
Record the quotient 0 as the next digit in the result. 
Result so far: 1170.0
If we subtract 0 from 22, we get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Step 6:
The number 27 fits into 220 8 times, leaving a remainder of 4.
The next digit of our result is 8. 
Result so far: 1170.8
Deduct 216 from 220 and we're left with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Advancing to step 7:
40 divided by 27 is 1 with a remainder of 13.
Put 1 as the next digit of the answer. 
Result so far: 1170.81
If we take 27 away from 40, we end up with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

On to step 8:
When dividing 130 by 27, we get 4 with a remainder of 22.
Put 4 as the next digit of the answer. 
Result so far: 1170.814
If we take 108 away from 130, 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.

Going ahead to step 9:
220 divided by 27 is 8 with a remainder of 4.
The number 8 becomes the next digit in our result. 
Result so far: 1170.8148
The remainder is 4 after subtracting 216 from 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Let's proceed to step 10:
27 can be fit into 40 1 times, resulting in a remainder of 13.
Put 1 as the next digit of the answer. 
Result so far: 1170.81481
The remainder is 13 after subtracting 27 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Step 11:
27 goes into 130 4 times with a remainder of 22.
Write down 4 as next digit of the result. 
Result so far: 1170.814814
The remainder is 22 after subtracting 108 from 130.
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 12:
27 goes into 220 8 times with a remainder of 4.
The next digit of our result is 8. 
Result so far: 1170.8148148
If we subtract 216 from 220, 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.

Step 13:
27 can be fit into 40 1 times, resulting in a remainder of 13.
The next digit of our result is 1. 
Result so far: 1170.81481481
The remainder is 13 after subtracting 27 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

After the division, we end up with 1170.81481481 and a remainder of 1.3e-08.