We look at the division of 676926 by 27 
Our goal is to divide 676926 by 27.

Let's proceed to step 1:
6 divided by 27 is 0 with a remainder of 6.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 6 and we're left with 6.
Fetch the next digit (7) from the dividend, attach it to 6 and continue: 67 / 27

On to step 2:
The number 27 fits into 67 2 times, leaving a remainder of 13.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Subtract 54 from 67 to get 13.
Append the next digit (6) from the dividend to 13 and continue with: 136 / 27

Going ahead to step 3:
27 goes into 136 5 times with a remainder of 1.
The number 5 becomes the next digit in our result. 
Result so far: 25.0
Subtract 135 from 136 to get 1.
Fetch the next digit (9) from the dividend, attach it to 1 and continue: 19 / 27

Let's proceed to step 4:
27 can be fit into 19 0 times, resulting in a remainder of 19.
Use 0 as the next digit of our solution. 
Result so far: 250.0
Subtract 0 from 19 to get 19.
Fetch the next digit (2) from the dividend, attach it to 19 and continue: 192 / 27

Step 5:
The number 27 fits into 192 7 times, leaving a remainder of 3.
Put 7 as the next digit of the answer. 
Result so far: 2507.0
The remainder is 3 after subtracting 189 from 192.
Bring next digit (6) of the dividend behind the 3 and repeat the process: 36 / 27

Advancing to step 6:
27 goes into 36 1 times with a remainder of 9.
Put 1 as the next digit of the answer. 
Result so far: 25071.0
Subtract 27 from 36 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.

Advancing to step 7:
90 divided by 27 is 3 with a remainder of 9.
Record the quotient 3 as the next digit in the result. 
Result so far: 25071.3
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.

Advancing to step 8:
27 can be fit into 90 3 times, resulting in a remainder of 9.
The number 3 becomes the next digit in our result. 
Result so far: 25071.33
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.

The final result is 25071.33 with a remainder of 0.009.