We look at the division of 845139 by 27 
We want to figure out the number of times 845139 can be divided by 27.

Let's proceed to step 1:
8 divided by 27 is 0 with a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Grab the next digit (4) from the dividend, add it to 8, then carry on: 84 / 27

Step 2:
When dividing 84 by 27, we get 3 with a remainder of 3.
Put 3 as the next digit of the answer. 
Result so far: 3.0
Subtract 81 from 84 to get 3.
Take the next digit (5) from the dividend and append it to 3, then repeat: 35 / 27

Going ahead to step 3:
The number 27 fits into 35 1 times, leaving a remainder of 8.
Put 1 as the next digit of the answer. 
Result so far: 31.0
Deduct 27 from 35 and we're left with 8.
Include the next digit (1) from the dividend after 8, then repeat: 81 / 27

Step 4:
81 divided by 27 is 3 with a remainder of 0.
The next digit of our result is 3. 
Result so far: 313.0
If we subtract 81 from 81, we get 0.
Include the next digit (3) from the dividend after 0, then repeat: 3 / 27

On to step 5:
The number 27 fits into 3 0 times, leaving a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 3130.0
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

Advancing to step 6:
27 can be fit into 39 1 times, resulting in a remainder of 12.
Put 1 as the next digit of the answer. 
Result so far: 31301.0
If we take 27 away from 39, we end up with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

On to step 7:
27 goes into 120 4 times with a remainder of 12.
Record the quotient 4 as the next digit in the result. 
Result so far: 31301.4
Subtract 108 from 120 to get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Advancing to step 8:
The number 27 fits into 120 4 times, leaving a remainder of 12.
Put 4 as the next digit of the answer. 
Result so far: 31301.44
Subtracting 108 from 120 leaves us with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

The final result is 31301.44 with a remainder of 0.012.