Let's divide 61232 by 27
Let's see how many times 27 fits into 61232.

Going ahead to step 1:
The number 27 fits into 6 0 times, leaving a remainder of 6.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 6 after subtracting 0 from 6.
Fetch the next digit (1) from the dividend, attach it to 6 and continue: 61 / 27

Step 2:
27 can be fit into 61 2 times, resulting in a remainder of 7.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
If we take 54 away from 61, we end up with 7.
Grab the next digit (2) from the dividend, add it to 7, then carry on: 72 / 27

Going ahead to step 3:
27 can be fit into 72 2 times, resulting in a remainder of 18.
The number 2 becomes the next digit in our result. 
Result so far: 22.0
Deduct 54 from 72 and we're left with 18.
Grab the next digit (3) from the dividend, add it to 18, then carry on: 183 / 27

Moving on to step 4:
The number 27 fits into 183 6 times, leaving a remainder of 21.
Record the quotient 6 as the next digit in the result. 
Result so far: 226.0
If we subtract 162 from 183, we get 21.
Fetch the next digit (2) from the dividend, attach it to 21 and continue: 212 / 27

Advancing to step 5:
If we divide 212 by 27, we get 7 and a remainder of 23.
Put 7 as the next digit of the answer. 
Result so far: 2267.0
Deduct 189 from 212 and we're left with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Advancing to step 6:
When dividing 230 by 27, we get 8 with a remainder of 14.
The next digit of our result is 8. 
Result so far: 2267.8
Subtract 216 from 230 to get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Advancing to step 7:
If we divide 140 by 27, we get 5 and a remainder of 5.
Use 5 as the next digit of our solution. 
Result so far: 2267.85
If we subtract 135 from 140, we get 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

On to step 8:
If we divide 50 by 27, we get 1 and a remainder of 23.
Write down 1 as next digit of the result. 
Result so far: 2267.851
Deduct 27 from 50 and we're left with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Let's proceed to step 9:
27 can be fit into 230 8 times, resulting in a remainder of 14.
Record the quotient 8 as the next digit in the result. 
Result so far: 2267.8518
Subtracting 216 from 230 leaves us with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Going ahead to step 10:
27 can be fit into 140 5 times, resulting in a remainder of 5.
The next digit of our result is 5. 
Result so far: 2267.85185
The remainder is 5 after subtracting 135 from 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Moving on to step 11:
50 divided by 27 is 1 with a remainder of 23.
Write down 1 as next digit of the result. 
Result so far: 2267.851851
If we subtract 27 from 50, we get 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

On to step 12:
27 goes into 230 8 times with a remainder of 14.
Record the quotient 8 as the next digit in the result. 
Result so far: 2267.8518518
If we take 216 away from 230, we end up with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Moving on to step 13:
27 can be fit into 140 5 times, resulting in a remainder of 5.
Put 5 as the next digit of the answer. 
Result so far: 2267.85185185
The remainder is 5 after subtracting 135 from 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

After the division, we end up with 2267.85185185 and a remainder of 5e-09.