61201973 ÷ 27 
Our goal is to divide 61201973 by 27.

Step 1:
27 goes into 6 0 times with a remainder of 6.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 6 leaves us with 6.
Fetch the next digit (1) from the dividend, attach it to 6 and continue: 61 / 27

Going ahead to step 2:
If we divide 61 by 27, we get 2 and a remainder of 7.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Deduct 54 from 61 and we're left with 7.
Include the next digit (2) from the dividend after 7, then repeat: 72 / 27

Advancing to step 3:
The number 27 fits into 72 2 times, leaving a remainder of 18.
The next digit of our result is 2. 
Result so far: 22.0
If we take 54 away from 72, we end up with 18.
Append the next digit (0) from the dividend to 18 and continue with: 180 / 27

Let's proceed to step 4:
180 divided by 27 is 6 with a remainder of 18.
The next digit of our result is 6. 
Result so far: 226.0
The remainder is 18 after subtracting 162 from 180.
Bring next digit (1) of the dividend behind the 18 and repeat the process: 181 / 27

Let's proceed to step 5:
When dividing 181 by 27, we get 6 with a remainder of 19.
The number 6 becomes the next digit in our result. 
Result so far: 2266.0
If we take 162 away from 181, we end up with 19.
Include the next digit (9) from the dividend after 19, then repeat: 199 / 27

Going ahead to step 6:
If we divide 199 by 27, we get 7 and a remainder of 10.
Use 7 as the next digit of our solution. 
Result so far: 22667.0
If we take 189 away from 199, we end up with 10.
Fetch the next digit (7) from the dividend, attach it to 10 and continue: 107 / 27

On to step 7:
107 divided by 27 is 3 with a remainder of 26.
Record the quotient 3 as the next digit in the result. 
Result so far: 226673.0
If we subtract 81 from 107, we get 26.
Bring next digit (3) of the dividend behind the 26 and repeat the process: 263 / 27

Going ahead to step 8:
If we divide 263 by 27, we get 9 and a remainder of 20.
Write down 9 as next digit of the result. 
Result so far: 2266739.0
The remainder is 20 after subtracting 243 from 263.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 9:
When dividing 200 by 27, we get 7 with a remainder of 11.
Write down 7 as next digit of the result. 
Result so far: 2266739.7
If we take 189 away from 200, we end up with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Step 10:
When dividing 110 by 27, we get 4 with a remainder of 2.
Use 4 as the next digit of our solution. 
Result so far: 2266739.74
Subtracting 108 from 110 leaves us with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Let's proceed to step 11:
If we divide 20 by 27, we get 0 and a remainder of 20.
Record the quotient 0 as the next digit in the result. 
Result so far: 2266739.74
Deduct 0 from 20 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 12:
27 goes into 200 7 times with a remainder of 11.
The next digit of our result is 7. 
Result so far: 2266739.7407
Deduct 189 from 200 and we're left with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Step 13:
110 divided by 27 is 4 with a remainder of 2.
Record the quotient 4 as the next digit in the result. 
Result so far: 2266739.74074
Subtracting 108 from 110 leaves us with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Let's proceed to step 14:
27 can be fit into 20 0 times, resulting in a remainder of 20.
The next digit of our result is 0. 
Result so far: 2266739.74074
If we take 0 away from 20, we end up with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 15:
200 divided by 27 is 7 with a remainder of 11.
Use 7 as the next digit of our solution. 
Result so far: 2266739.7407407
Subtracting 189 from 200 leaves us with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Advancing to step 16:
When dividing 110 by 27, we get 4 with a remainder of 2.
The next digit of our result is 4. 
Result so far: 2266739.74074074
Deduct 108 from 110 and we're left with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

In conclusion, the division gives 2266739.74074074 with a balance of 2e-09.