107854 ÷ 27 
Our goal is to divide 107854 by 27.

Going ahead to step 1:
1 divided by 27 is 0 with a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Append the next digit (0) from the dividend to 1 and continue with: 10 / 27

Let's proceed to step 2:
27 can be fit into 10 0 times, resulting in a remainder of 10.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 10, we end up with 10.
Bring next digit (7) of the dividend behind the 10 and repeat the process: 107 / 27

On to step 3:
If we divide 107 by 27, we get 3 and a remainder of 26.
Put 3 as the next digit of the answer. 
Result so far: 3.0
If we subtract 81 from 107, we get 26.
Take the next digit (8) from the dividend and append it to 26, then repeat: 268 / 27

Advancing to step 4:
If we divide 268 by 27, we get 9 and a remainder of 25.
Put 9 as the next digit of the answer. 
Result so far: 39.0
If we take 243 away from 268, we end up with 25.
Append the next digit (5) from the dividend to 25 and continue with: 255 / 27

Step 5:
If we divide 255 by 27, we get 9 and a remainder of 12.
Record the quotient 9 as the next digit in the result. 
Result so far: 399.0
The remainder is 12 after subtracting 243 from 255.
Grab the next digit (4) from the dividend, add it to 12, then carry on: 124 / 27

Advancing to step 6:
The number 27 fits into 124 4 times, leaving a remainder of 16.
The number 4 becomes the next digit in our result. 
Result so far: 3994.0
Subtract 108 from 124 to get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Going ahead to step 7:
The number 27 fits into 160 5 times, leaving a remainder of 25.
Use 5 as the next digit of our solution. 
Result so far: 3994.5
Subtract 135 from 160 to get 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Moving on to step 8:
If we divide 250 by 27, we get 9 and a remainder of 7.
The number 9 becomes the next digit in our result. 
Result so far: 3994.59
Subtracting 243 from 250 leaves us with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

On to step 9:
70 divided by 27 is 2 with a remainder of 16.
The next digit of our result is 2. 
Result so far: 3994.592
Deduct 54 from 70 and we're left with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Advancing to step 10:
27 can be fit into 160 5 times, resulting in a remainder of 25.
Put 5 as the next digit of the answer. 
Result so far: 3994.5925
If we subtract 135 from 160, we get 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Going ahead to step 11:
If we divide 250 by 27, we get 9 and a remainder of 7.
The next digit of our result is 9. 
Result so far: 3994.59259
The remainder is 7 after subtracting 243 from 250.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Advancing to step 12:
70 divided by 27 is 2 with a remainder of 16.
Put 2 as the next digit of the answer. 
Result so far: 3994.592592
If we take 54 away from 70, we end up with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Let's proceed to step 13:
When dividing 160 by 27, we get 5 with a remainder of 25.
Use 5 as the next digit of our solution. 
Result so far: 3994.5925925
The remainder is 25 after subtracting 135 from 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Step 14:
27 can be fit into 250 9 times, resulting in a remainder of 7.
The next digit of our result is 9. 
Result so far: 3994.59259259
If we subtract 243 from 250, we get 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

The final outcome is 3994.59259259, with a leftover of 7e-09.