We look at the division of 860237 by 27 
Our goal is to divide 860237 by 27.

On to step 1:
8 divided by 27 is 0 with a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Bring next digit (6) of the dividend behind the 8 and repeat the process: 86 / 27

On to step 2:
86 divided by 27 is 3 with a remainder of 5.
Write down 3 as next digit of the result. 
Result so far: 3.0
Deduct 81 from 86 and we're left with 5.
Bring next digit (0) of the dividend behind the 5 and repeat the process: 50 / 27

Advancing to step 3:
50 divided by 27 is 1 with a remainder of 23.
Put 1 as the next digit of the answer. 
Result so far: 31.0
Deduct 27 from 50 and we're left with 23.
Take the next digit (2) from the dividend and append it to 23, then repeat: 232 / 27

On to step 4:
27 goes into 232 8 times with a remainder of 16.
Use 8 as the next digit of our solution. 
Result so far: 318.0
Subtract 216 from 232 to get 16.
Append the next digit (3) from the dividend to 16 and continue with: 163 / 27

Let's proceed to step 5:
The number 27 fits into 163 6 times, leaving a remainder of 1.
The next digit of our result is 6. 
Result so far: 3186.0
If we subtract 162 from 163, we get 1.
Grab the next digit (7) from the dividend, add it to 1, then carry on: 17 / 27

On to step 6:
The number 27 fits into 17 0 times, leaving a remainder of 17.
Write down 0 as next digit of the result. 
Result so far: 31860.0
If we subtract 0 from 17, we get 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 7:
27 can be fit into 170 6 times, resulting in a remainder of 8.
Write down 6 as next digit of the result. 
Result so far: 31860.6
The remainder is 8 after subtracting 162 from 170.
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 8:
27 goes into 80 2 times with a remainder of 26.
The number 2 becomes the next digit in our result. 
Result so far: 31860.62
Subtracting 54 from 80 leaves us with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Step 9:
The number 27 fits into 260 9 times, leaving a remainder of 17.
Put 9 as the next digit of the answer. 
Result so far: 31860.629
Deduct 243 from 260 and we're left 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.

On to step 10:
170 divided by 27 is 6 with a remainder of 8.
Put 6 as the next digit of the answer. 
Result so far: 31860.6296
Deduct 162 from 170 and we're left with 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 11:
27 goes into 80 2 times with a remainder of 26.
The number 2 becomes the next digit in our result. 
Result so far: 31860.62962
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 12:
If we divide 260 by 27, we get 9 and a remainder of 17.
Write down 9 as next digit of the result. 
Result so far: 31860.629629
Deduct 243 from 260 and we're left 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.

Going ahead to step 13:
170 divided by 27 is 6 with a remainder of 8.
Write down 6 as next digit of the result. 
Result so far: 31860.6296296
If we take 162 away from 170, we end up with 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 14:
If we divide 80 by 27, we get 2 and a remainder of 26.
Write down 2 as next digit of the result. 
Result so far: 31860.62962962
Deduct 54 from 80 and we're left with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Our division results in 31860.62962962 with a remaining 2.6e-08.