We look at the division of 352694 by 27 
We want to figure out the number of times 352694 can be divided by 27.

Let's proceed to step 1:
If we divide 3 by 27, we get 0 and a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Grab the next digit (5) from the dividend, add it to 3, then carry on: 35 / 27

Let's proceed to step 2:
27 goes into 35 1 times with a remainder of 8.
The next digit of our result is 1. 
Result so far: 1.0
The remainder is 8 after subtracting 27 from 35.
Append the next digit (2) from the dividend to 8 and continue with: 82 / 27

Moving on to step 3:
When dividing 82 by 27, we get 3 with a remainder of 1.
The next digit of our result is 3. 
Result so far: 13.0
Subtract 81 from 82 to get 1.
Grab the next digit (6) from the dividend, add it to 1, then carry on: 16 / 27

Let's proceed to step 4:
27 can be fit into 16 0 times, resulting in a remainder of 16.
The number 0 becomes the next digit in our result. 
Result so far: 130.0
If we subtract 0 from 16, we get 16.
Grab the next digit (9) from the dividend, add it to 16, then carry on: 169 / 27

Let's proceed to step 5:
27 goes into 169 6 times with a remainder of 7.
The next digit of our result is 6. 
Result so far: 1306.0
Subtract 162 from 169 to get 7.
Bring next digit (4) of the dividend behind the 7 and repeat the process: 74 / 27

Step 6:
The number 27 fits into 74 2 times, leaving a remainder of 20.
The next digit of our result is 2. 
Result so far: 13062.0
Subtracting 54 from 74 leaves us 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 7:
The number 27 fits into 200 7 times, leaving a remainder of 11.
The next digit of our result is 7. 
Result so far: 13062.7
Subtract 189 from 200 to get 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Moving on to step 8:
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: 13062.74
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.

On to step 9:
When dividing 20 by 27, we get 0 with a remainder of 20.
The number 0 becomes the next digit in our result. 
Result so far: 13062.74
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.

On to step 10:
If we divide 200 by 27, we get 7 and a remainder of 11.
Record the quotient 7 as the next digit in the result. 
Result so far: 13062.7407
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.

Step 11:
27 goes into 110 4 times with a remainder of 2.
The number 4 becomes the next digit in our result. 
Result so far: 13062.74074
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.

Going ahead to step 12:
27 can be fit into 20 0 times, resulting in a remainder of 20.
Record the quotient 0 as the next digit in the result. 
Result so far: 13062.74074
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 13:
If we divide 200 by 27, we get 7 and a remainder of 11.
Write down 7 as next digit of the result. 
Result so far: 13062.7407407
The remainder is 11 after subtracting 189 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

On to step 14:
When dividing 110 by 27, we get 4 with a remainder of 2.
Put 4 as the next digit of the answer. 
Result so far: 13062.74074074
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.

In conclusion, the division gives 13062.74074074 with a balance of 2e-09.