We look at the division of 398751 by 27 
We want to figure out the number of times 398751 can be divided by 27.

Step 1:
When dividing 3 by 27, we get 0 with a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Take the next digit (9) from the dividend and append it to 3, then repeat: 39 / 27

On to step 2:
27 goes into 39 1 times with a remainder of 12.
The next digit of our result is 1. 
Result so far: 1.0
Subtract 27 from 39 to get 12.
Take the next digit (8) from the dividend and append it to 12, then repeat: 128 / 27

Step 3:
27 can be fit into 128 4 times, resulting in a remainder of 20.
Record the quotient 4 as the next digit in the result. 
Result so far: 14.0
If we subtract 108 from 128, we get 20.
Append the next digit (7) from the dividend to 20 and continue with: 207 / 27

Step 4:
If we divide 207 by 27, we get 7 and a remainder of 18.
Write down 7 as next digit of the result. 
Result so far: 147.0
The remainder is 18 after subtracting 189 from 207.
Take the next digit (5) from the dividend and append it to 18, then repeat: 185 / 27

On to step 5:
185 divided by 27 is 6 with a remainder of 23.
Write down 6 as next digit of the result. 
Result so far: 1476.0
Subtract 162 from 185 to get 23.
Include the next digit (1) from the dividend after 23, then repeat: 231 / 27

On to step 6:
If we divide 231 by 27, we get 8 and a remainder of 15.
Put 8 as the next digit of the answer. 
Result so far: 14768.0
If we subtract 216 from 231, we get 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

On to step 7:
27 can be fit into 150 5 times, resulting in a remainder of 15.
The number 5 becomes the next digit in our result. 
Result so far: 14768.5
Subtract 135 from 150 to get 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Going ahead to step 8:
If we divide 150 by 27, we get 5 and a remainder of 15.
The number 5 becomes the next digit in our result. 
Result so far: 14768.55
If we subtract 135 from 150, we get 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

After the division, we end up with 14768.55 and a remainder of 0.015.