We look at the division of 325162 by 27 
We want to figure out the number of times 325162 can be divided by 27.

Step 1:
When dividing 3 by 27, we get 0 with a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Fetch the next digit (2) from the dividend, attach it to 3 and continue: 32 / 27

On to step 2:
32 divided by 27 is 1 with a remainder of 5.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we take 27 away from 32, we end up with 5.
Take the next digit (5) from the dividend and append it to 5, then repeat: 55 / 27

Moving on to step 3:
If we divide 55 by 27, we get 2 and a remainder of 1.
Use 2 as the next digit of our solution. 
Result so far: 12.0
Subtracting 54 from 55 leaves us with 1.
Grab the next digit (1) from the dividend, add it to 1, then carry on: 11 / 27

Step 4:
27 can be fit into 11 0 times, resulting in a remainder of 11.
Record the quotient 0 as the next digit in the result. 
Result so far: 120.0
Subtract 0 from 11 to get 11.
Include the next digit (6) from the dividend after 11, then repeat: 116 / 27

Advancing to step 5:
If we divide 116 by 27, we get 4 and a remainder of 8.
The number 4 becomes the next digit in our result. 
Result so far: 1204.0
The remainder is 8 after subtracting 108 from 116.
Grab the next digit (2) from the dividend, add it to 8, then carry on: 82 / 27

On to step 6:
When dividing 82 by 27, we get 3 with a remainder of 1.
The number 3 becomes the next digit in our result. 
Result so far: 12043.0
Deduct 81 from 82 and we're left with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Advancing to step 7:
10 divided by 27 is 0 with a remainder of 10.
The number 0 becomes the next digit in our result. 
Result so far: 12043.0
If we take 0 away from 10, we end up 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.

Let's proceed to step 8:
If we divide 100 by 27, we get 3 and a remainder of 19.
Write down 3 as next digit of the result. 
Result so far: 12043.03
If we subtract 81 from 100, we get 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

On to step 9:
27 goes into 190 7 times with a remainder of 1.
The number 7 becomes the next digit in our result. 
Result so far: 12043.037
Subtract 189 from 190 to get 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

On to step 10:
10 divided by 27 is 0 with a remainder of 10.
Use 0 as the next digit of our solution. 
Result so far: 12043.037
Deduct 0 from 10 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.

Moving on to step 11:
When dividing 100 by 27, we get 3 with a remainder of 19.
Use 3 as the next digit of our solution. 
Result so far: 12043.03703
If we take 81 away from 100, we end up with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Going ahead to step 12:
27 goes into 190 7 times with a remainder of 1.
Put 7 as the next digit of the answer. 
Result so far: 12043.037037
Deduct 189 from 190 and we're left with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Going ahead to step 13:
When dividing 10 by 27, we get 0 with a remainder of 10.
Use 0 as the next digit of our solution. 
Result so far: 12043.037037
If we subtract 0 from 10, 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.

Advancing to step 14:
When dividing 100 by 27, we get 3 with a remainder of 19.
Write down 3 as next digit of the result. 
Result so far: 12043.03703703
The remainder is 19 after subtracting 81 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

After the division, we end up with 12043.03703703 and a remainder of 1.9e-08.