We divide 392700 by 27
We're looking to find how many times 27 goes into 392700.

On to step 1:
3 divided by 27 is 0 with a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Fetch the next digit (9) from the dividend, attach it to 3 and continue: 39 / 27

Advancing to step 2:
The number 27 fits into 39 1 times, leaving a remainder of 12.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we take 27 away from 39, we end up with 12.
Grab the next digit (2) from the dividend, add it to 12, then carry on: 122 / 27

Moving on to step 3:
27 goes into 122 4 times with a remainder of 14.
Write down 4 as next digit of the result. 
Result so far: 14.0
Deduct 108 from 122 and we're left with 14.
Take the next digit (7) from the dividend and append it to 14, then repeat: 147 / 27

Going ahead to step 4:
147 divided by 27 is 5 with a remainder of 12.
Record the quotient 5 as the next digit in the result. 
Result so far: 145.0
If we take 135 away from 147, we end up with 12.
Bring next digit (0) of the dividend behind the 12 and repeat the process: 120 / 27

Advancing to step 5:
If we divide 120 by 27, we get 4 and a remainder of 12.
Write down 4 as next digit of the result. 
Result so far: 1454.0
Subtract 108 from 120 to get 12.
Bring next digit (0) of the dividend behind the 12 and repeat the process: 120 / 27

Step 6:
120 divided by 27 is 4 with a remainder of 12.
Write down 4 as next digit of the result. 
Result so far: 14544.0
Subtract 108 from 120 to 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.

Advancing to step 7:
27 goes into 120 4 times with a remainder of 12.
Put 4 as the next digit of the answer. 
Result so far: 14544.4
If we take 108 away from 120, we end up with 12.
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 8:
When dividing 120 by 27, we get 4 with a remainder of 12.
Put 4 as the next digit of the answer. 
Result so far: 14544.44
If we take 108 away from 120, we end up with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

The quotient of the division is 14544.44, and the remainder is 0.012.