We're dividing 32117781 by 27 
We're looking to find how many times 27 goes into 32117781.

Let's proceed to step 1:
If we divide 3 by 27, we get 0 and a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Take the next digit (2) from the dividend and append it to 3, then repeat: 32 / 27

On to step 2:
If we divide 32 by 27, we get 1 and a remainder of 5.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Deduct 27 from 32 and we're left with 5.
Include the next digit (1) from the dividend after 5, then repeat: 51 / 27

On to step 3:
When dividing 51 by 27, we get 1 with a remainder of 24.
Record the quotient 1 as the next digit in the result. 
Result so far: 11.0
The remainder is 24 after subtracting 27 from 51.
Include the next digit (1) from the dividend after 24, then repeat: 241 / 27

Going ahead to step 4:
If we divide 241 by 27, we get 8 and a remainder of 25.
Write down 8 as next digit of the result. 
Result so far: 118.0
The remainder is 25 after subtracting 216 from 241.
Include the next digit (7) from the dividend after 25, then repeat: 257 / 27

Advancing to step 5:
27 goes into 257 9 times with a remainder of 14.
The number 9 becomes the next digit in our result. 
Result so far: 1189.0
The remainder is 14 after subtracting 243 from 257.
Fetch the next digit (7) from the dividend, attach it to 14 and continue: 147 / 27

Step 6:
When dividing 147 by 27, we get 5 with a remainder of 12.
Put 5 as the next digit of the answer. 
Result so far: 11895.0
Deduct 135 from 147 and we're left with 12.
Take the next digit (8) from the dividend and append it to 12, then repeat: 128 / 27

On to step 7:
If we divide 128 by 27, we get 4 and a remainder of 20.
Put 4 as the next digit of the answer. 
Result so far: 118954.0
Subtracting 108 from 128 leaves us with 20.
Grab the next digit (1) from the dividend, add it to 20, then carry on: 201 / 27

Moving on to step 8:
27 can be fit into 201 7 times, resulting in a remainder of 12.
Write down 7 as next digit of the result. 
Result so far: 1189547.0
The remainder is 12 after subtracting 189 from 201.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Moving on to step 9:
27 goes into 120 4 times with a remainder of 12.
Put 4 as the next digit of the answer. 
Result so far: 1189547.4
If we subtract 108 from 120, we 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.

Going ahead to step 10:
27 can be fit into 120 4 times, resulting in a remainder of 12.
Write down 4 as next digit of the result. 
Result so far: 1189547.44
The remainder is 12 after subtracting 108 from 120.
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 1189547.44 with a remainder of 0.012.