140028 ÷ 27 
We're looking to find how many times 27 goes into 140028.

Let's proceed to step 1:
27 can be fit into 1 0 times, resulting in a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Fetch the next digit (4) from the dividend, attach it to 1 and continue: 14 / 27

Step 2:
The number 27 fits into 14 0 times, leaving a remainder of 14.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 14 leaves us with 14.
Bring next digit (0) of the dividend behind the 14 and repeat the process: 140 / 27

Advancing to step 3:
If we divide 140 by 27, we get 5 and a remainder of 5.
Put 5 as the next digit of the answer. 
Result so far: 5.0
If we subtract 135 from 140, we get 5.
Include the next digit (0) from the dividend after 5, then repeat: 50 / 27

Moving on to step 4:
The number 27 fits into 50 1 times, leaving a remainder of 23.
The number 1 becomes the next digit in our result. 
Result so far: 51.0
The remainder is 23 after subtracting 27 from 50.
Bring next digit (2) of the dividend behind the 23 and repeat the process: 232 / 27

Advancing to step 5:
27 can be fit into 232 8 times, resulting in a remainder of 16.
Record the quotient 8 as the next digit in the result. 
Result so far: 518.0
The remainder is 16 after subtracting 216 from 232.
Append the next digit (8) from the dividend to 16 and continue with: 168 / 27

Going ahead to step 6:
27 can be fit into 168 6 times, resulting in a remainder of 6.
Use 6 as the next digit of our solution. 
Result so far: 5186.0
The remainder is 6 after subtracting 162 from 168.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Let's proceed to step 7:
27 can be fit into 60 2 times, resulting in a remainder of 6.
The number 2 becomes the next digit in our result. 
Result so far: 5186.2
Subtract 54 from 60 to get 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Advancing to step 8:
27 can be fit into 60 2 times, resulting in a remainder of 6.
Record the quotient 2 as the next digit in the result. 
Result so far: 5186.22
Subtract 54 from 60 to get 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

The final result is 5186.22 with a remainder of 0.006.