We look at the division of 549640 by 27 
Let's see how many times 27 fits into 549640.

Going ahead to step 1:
If we divide 5 by 27, we get 0 and a remainder of 5.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 5, we get 5.
Take the next digit (4) from the dividend and append it to 5, then repeat: 54 / 27

Advancing to step 2:
If we divide 54 by 27, we get 2 and a remainder of 0.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Subtracting 54 from 54 leaves us with 0.
Fetch the next digit (9) from the dividend, attach it to 0 and continue: 9 / 27

Step 3:
If we divide 9 by 27, we get 0 and a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 20.0
If we take 0 away from 9, we end up with 9.
Include the next digit (6) from the dividend after 9, then repeat: 96 / 27

Going ahead to step 4:
When dividing 96 by 27, we get 3 with a remainder of 15.
Put 3 as the next digit of the answer. 
Result so far: 203.0
Subtract 81 from 96 to get 15.
Fetch the next digit (4) from the dividend, attach it to 15 and continue: 154 / 27

Let's proceed to step 5:
The number 27 fits into 154 5 times, leaving a remainder of 19.
Write down 5 as next digit of the result. 
Result so far: 2035.0
Subtract 135 from 154 to get 19.
Grab the next digit (0) from the dividend, add it to 19, then carry on: 190 / 27

Moving on to step 6:
190 divided by 27 is 7 with a remainder of 1.
The next digit of our result is 7. 
Result so far: 20357.0
Subtracting 189 from 190 leaves us with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Step 7:
When dividing 10 by 27, we get 0 with a remainder of 10.
Use 0 as the next digit of our solution. 
Result so far: 20357.0
Subtract 0 from 10 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 8:
The number 27 fits into 100 3 times, leaving a remainder of 19.
The number 3 becomes the next digit in our result. 
Result so far: 20357.03
If we subtract 81 from 100, we get 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Going ahead to step 9:
The number 27 fits into 190 7 times, leaving a remainder of 1.
Record the quotient 7 as the next digit in the result. 
Result so far: 20357.037
If we subtract 189 from 190, we get 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

On to step 10:
If we divide 10 by 27, we get 0 and a remainder of 10.
Write down 0 as next digit of the result. 
Result so far: 20357.037
Deduct 0 from 10 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 11:
The number 27 fits into 100 3 times, leaving a remainder of 19.
Put 3 as the next digit of the answer. 
Result so far: 20357.03703
If we subtract 81 from 100, we get 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Let's proceed to step 12:
27 goes into 190 7 times with a remainder of 1.
Write down 7 as next digit of the result. 
Result so far: 20357.037037
The remainder is 1 after subtracting 189 from 190.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Going ahead to step 13:
If we divide 10 by 27, we get 0 and a remainder of 10.
Record the quotient 0 as the next digit in the result. 
Result so far: 20357.037037
The remainder is 10 after subtracting 0 from 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

On to step 14:
27 can be fit into 100 3 times, resulting in a remainder of 19.
Record the quotient 3 as the next digit in the result. 
Result so far: 20357.03703703
Deduct 81 from 100 and we're left with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

In conclusion, the division gives 20357.03703703 with a balance of 1.9e-08.