Let's divide 192963 by 27
Let's see how many times 27 fits into 192963.

Step 1:
If we divide 1 by 27, we get 0 and a remainder of 1.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Bring next digit (9) of the dividend behind the 1 and repeat the process: 19 / 27

Step 2:
27 goes into 19 0 times with a remainder of 19.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 19, we get 19.
Include the next digit (2) from the dividend after 19, then repeat: 192 / 27

Moving on to step 3:
When dividing 192 by 27, we get 7 with a remainder of 3.
Put 7 as the next digit of the answer. 
Result so far: 7.0
If we take 189 away from 192, we end up with 3.
Grab the next digit (9) from the dividend, add it to 3, then carry on: 39 / 27

Let's proceed to step 4:
39 divided by 27 is 1 with a remainder of 12.
Write down 1 as next digit of the result. 
Result so far: 71.0
Subtract 27 from 39 to get 12.
Grab the next digit (6) from the dividend, add it to 12, then carry on: 126 / 27

Let's proceed to step 5:
126 divided by 27 is 4 with a remainder of 18.
Record the quotient 4 as the next digit in the result. 
Result so far: 714.0
Deduct 108 from 126 and we're left with 18.
Fetch the next digit (3) from the dividend, attach it to 18 and continue: 183 / 27

Going ahead to step 6:
27 can be fit into 183 6 times, resulting in a remainder of 21.
Put 6 as the next digit of the answer. 
Result so far: 7146.0
Subtracting 162 from 183 leaves us with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Moving on to step 7:
27 goes into 210 7 times with a remainder of 21.
Put 7 as the next digit of the answer. 
Result so far: 7146.7
Subtracting 189 from 210 leaves us with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Let's proceed to step 8:
27 goes into 210 7 times with a remainder of 21.
Put 7 as the next digit of the answer. 
Result so far: 7146.77
If we take 189 away from 210, we end up with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

In conclusion, the division gives 7146.77 with a balance of 0.021.