Let's divide 132789 by 27
We want to divide 132789 by 27.

Moving on to step 1:
When dividing 1 by 27, we get 0 with a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 1 leaves us with 1.
Include the next digit (3) from the dividend after 1, then repeat: 13 / 27

Advancing to step 2:
13 divided by 27 is 0 with a remainder of 13.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 13, we end up with 13.
Grab the next digit (2) from the dividend, add it to 13, then carry on: 132 / 27

Advancing to step 3:
The number 27 fits into 132 4 times, leaving a remainder of 24.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
Subtract 108 from 132 to get 24.
Fetch the next digit (7) from the dividend, attach it to 24 and continue: 247 / 27

Going ahead to step 4:
If we divide 247 by 27, we get 9 and a remainder of 4.
Write down 9 as next digit of the result. 
Result so far: 49.0
The remainder is 4 after subtracting 243 from 247.
Include the next digit (8) from the dividend after 4, then repeat: 48 / 27

Going ahead to step 5:
When dividing 48 by 27, we get 1 with a remainder of 21.
The next digit of our result is 1. 
Result so far: 491.0
The remainder is 21 after subtracting 27 from 48.
Bring next digit (9) of the dividend behind the 21 and repeat the process: 219 / 27

Let's proceed to step 6:
If we divide 219 by 27, we get 8 and a remainder of 3.
Use 8 as the next digit of our solution. 
Result so far: 4918.0
Subtract 216 from 219 to get 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Advancing to step 7:
If we divide 30 by 27, we get 1 and a remainder of 3.
The next digit of our result is 1. 
Result so far: 4918.1
If we take 27 away from 30, we end up with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Moving on to step 8:
30 divided by 27 is 1 with a remainder of 3.
The next digit of our result is 1. 
Result so far: 4918.11
Deduct 27 from 30 and we're left with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

In conclusion, the division gives 4918.11 with a balance of 0.003.