27496 ÷ 3 = 9165 R1
We're going to perform division on 27496 with 3 as the divisor.

Step 1:
3 goes into 2 0 times with a remainder of 2.
Write down 0 as next digit of of the result. 
Result so far: 0
Subtract 0 from 2 to get 2.
Bring next digit (7) of the dividend behind the 2 and repeat the process: 27 / 3

Step 2:
3 goes into 27 9 times with a remainder of 0.
Write down 9 as next digit of of the result. 
Result so far: 9
Subtract 27 from 27 to get 0.
Bring next digit (4) of the dividend behind the 0 and repeat the process: 4 / 3

Step 3:
3 goes into 4 1 times with a remainder of 1.
Write down 1 as next digit of of the result. 
Result so far: 91
Subtract 3 from 4 to get 1.
Bring next digit (9) of the dividend behind the 1 and repeat the process: 19 / 3

Step 4:
3 goes into 19 6 times with a remainder of 1.
Write down 6 as next digit of of the result. 
Result so far: 916
Subtract 18 from 19 to get 1.
Bring next digit (6) of the dividend behind the 1 and repeat the process: 16 / 3

Step 5:
3 goes into 16 5 times with a remainder of 1.
Write down 5 as next digit of of the result. 
Result so far: 9165
Subtract 15 from 16 to get 1.

The final result is 9165 with a remainder of 1.