We look at the division of 317942 by 27 
Let's see how many times 27 fits into 317942.

Advancing to step 1:
27 goes into 3 0 times with a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Grab the next digit (1) from the dividend, add it to 3, then carry on: 31 / 27

Let's proceed 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
Subtracting 27 from 31 leaves us with 4.
Include the next digit (7) from the dividend after 4, then repeat: 47 / 27

Let's proceed to step 3:
The number 27 fits into 47 1 times, leaving a remainder of 20.
Write down 1 as next digit of the result. 
Result so far: 11.0
The remainder is 20 after subtracting 27 from 47.
Grab the next digit (9) from the dividend, add it to 20, then carry on: 209 / 27

Going ahead to step 4:
209 divided by 27 is 7 with a remainder of 20.
Write down 7 as next digit of the result. 
Result so far: 117.0
Subtracting 189 from 209 leaves us with 20.
Fetch the next digit (4) from the dividend, attach it to 20 and continue: 204 / 27

Going ahead to step 5:
When dividing 204 by 27, we get 7 with a remainder of 15.
The number 7 becomes the next digit in our result. 
Result so far: 1177.0
If we subtract 189 from 204, we get 15.
Include the next digit (2) from the dividend after 15, then repeat: 152 / 27

Going ahead to step 6:
If we divide 152 by 27, we get 5 and a remainder of 17.
The number 5 becomes the next digit in our result. 
Result so far: 11775.0
The remainder is 17 after subtracting 135 from 152.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Advancing to step 7:
When dividing 170 by 27, we get 6 with a remainder of 8.
Put 6 as the next digit of the answer. 
Result so far: 11775.6
If we subtract 162 from 170, we get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Moving on to step 8:
When dividing 80 by 27, we get 2 with a remainder of 26.
Put 2 as the next digit of the answer. 
Result so far: 11775.62
The remainder is 26 after subtracting 54 from 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Advancing to step 9:
27 can be fit into 260 9 times, resulting in a remainder of 17.
Put 9 as the next digit of the answer. 
Result so far: 11775.629
Subtracting 243 from 260 leaves us with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Advancing to step 10:
When dividing 170 by 27, we get 6 with a remainder of 8.
Put 6 as the next digit of the answer. 
Result so far: 11775.6296
Subtract 162 from 170 to get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Step 11:
When dividing 80 by 27, we get 2 with a remainder of 26.
Put 2 as the next digit of the answer. 
Result so far: 11775.62962
If we subtract 54 from 80, we get 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Let's proceed to step 12:
The number 27 fits into 260 9 times, leaving a remainder of 17.
The next digit of our result is 9. 
Result so far: 11775.629629
The remainder is 17 after subtracting 243 from 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Advancing to step 13:
When dividing 170 by 27, we get 6 with a remainder of 8.
Use 6 as the next digit of our solution. 
Result so far: 11775.6296296
Subtract 162 from 170 to get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Going ahead to step 14:
27 goes into 80 2 times with a remainder of 26.
Put 2 as the next digit of the answer. 
Result so far: 11775.62962962
Subtract 54 from 80 to get 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

After the division, we end up with 11775.62962962 and a remainder of 2.6e-08.