We're dividing 321403 by 27 
We're looking to find how many times 27 goes into 321403.

Moving on to step 1:
27 can be fit into 3 0 times, resulting in a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Take the next digit (2) from the dividend and append it to 3, then repeat: 32 / 27

Moving on to step 2:
32 divided by 27 is 1 with a remainder of 5.
Use 1 as the next digit of our solution. 
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

Advancing to step 3:
27 goes into 51 1 times 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 (4) from the dividend after 24, then repeat: 244 / 27

On to step 4:
If we divide 244 by 27, we get 9 and a remainder of 1.
Put 9 as the next digit of the answer. 
Result so far: 119.0
Deduct 243 from 244 and we're left with 1.
Append the next digit (0) from the dividend to 1 and continue with: 10 / 27

Advancing to step 5:
27 can be fit into 10 0 times, resulting in a remainder of 10.
Record the quotient 0 as the next digit in the result. 
Result so far: 1190.0
The remainder is 10 after subtracting 0 from 10.
Include the next digit (3) from the dividend after 10, then repeat: 103 / 27

Advancing to step 6:
When dividing 103 by 27, we get 3 with a remainder of 22.
Put 3 as the next digit of the answer. 
Result so far: 11903.0
If we take 81 away from 103, we end up with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Advancing to step 7:
27 goes into 220 8 times with a remainder of 4.
Write down 8 as next digit of the result. 
Result so far: 11903.8
Deduct 216 from 220 and we're left with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Step 8:
If we divide 40 by 27, we get 1 and a remainder of 13.
The next digit of our result is 1. 
Result so far: 11903.81
Subtracting 27 from 40 leaves us with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Advancing to step 9:
130 divided by 27 is 4 with a remainder of 22.
Record the quotient 4 as the next digit in the result. 
Result so far: 11903.814
The remainder is 22 after subtracting 108 from 130.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

On to step 10:
27 goes into 220 8 times with a remainder of 4.
Use 8 as the next digit of our solution. 
Result so far: 11903.8148
If we subtract 216 from 220, we get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Step 11:
When dividing 40 by 27, we get 1 with a remainder of 13.
Record the quotient 1 as the next digit in the result. 
Result so far: 11903.81481
Subtract 27 from 40 to get 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Advancing to step 12:
130 divided by 27 is 4 with a remainder of 22.
The next digit of our result is 4. 
Result so far: 11903.814814
Subtracting 108 from 130 leaves us with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

On to step 13:
The number 27 fits into 220 8 times, leaving a remainder of 4.
Record the quotient 8 as the next digit in the result. 
Result so far: 11903.8148148
Subtract 216 from 220 to get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Moving on to step 14:
When dividing 40 by 27, we get 1 with a remainder of 13.
The number 1 becomes the next digit in our result. 
Result so far: 11903.81481481
Deduct 27 from 40 and we're left with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Our division results in 11903.81481481 with a remaining 1.3e-08.