27178 ÷ 30 
We want to figure out the number of times 27178 can be divided by 30.

Going ahead to step 1:
When dividing 2 by 30, we get 0 with a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Append the next digit (7) from the dividend to 2 and continue with: 27 / 30

Moving on to step 2:
When dividing 27 by 30, we get 0 with a remainder of 27.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 27 and we're left with 27.
Bring next digit (1) of the dividend behind the 27 and repeat the process: 271 / 30

Let's proceed to step 3:
The number 30 fits into 271 9 times, leaving a remainder of 1.
Put 9 as the next digit of the answer. 
Result so far: 9.0
Deduct 270 from 271 and we're left with 1.
Include the next digit (7) from the dividend after 1, then repeat: 17 / 30

Going ahead to step 4:
When dividing 17 by 30, we get 0 with a remainder of 17.
Record the quotient 0 as the next digit in the result. 
Result so far: 90.0
If we take 0 away from 17, we end up with 17.
Append the next digit (8) from the dividend to 17 and continue with: 178 / 30

Step 5:
30 goes into 178 5 times with a remainder of 28.
The next digit of our result is 5. 
Result so far: 905.0
Subtracting 150 from 178 leaves us with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Moving on to step 6:
When dividing 280 by 30, we get 9 with a remainder of 10.
Write down 9 as next digit of the result. 
Result so far: 905.9
Deduct 270 from 280 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.

On to step 7:
100 divided by 30 is 3 with a remainder of 10.
Write down 3 as next digit of the result. 
Result so far: 905.93
If we subtract 90 from 100, we 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.

Moving on to step 8:
30 can be fit into 100 3 times, resulting in a remainder of 10.
Write down 3 as next digit of the result. 
Result so far: 905.933
Subtracting 90 from 100 leaves us 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.

In conclusion, the division gives 905.933 with a balance of 0.001.