We're dividing 545132 by 27 
Let's see how many times 27 fits into 545132.

Step 1:
When dividing 5 by 27, we get 0 with a remainder of 5.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 5 after subtracting 0 from 5.
Include the next digit (4) from the dividend after 5, then repeat: 54 / 27

Step 2:
27 can be fit into 54 2 times, resulting in a remainder of 0.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
If we take 54 away from 54, we end up with 0.
Bring next digit (5) of the dividend behind the 0 and repeat the process: 5 / 27

Moving on to step 3:
5 divided by 27 is 0 with a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 20.0
Subtracting 0 from 5 leaves us with 5.
Fetch the next digit (1) from the dividend, attach it to 5 and continue: 51 / 27

Moving on to step 4:
27 goes into 51 1 times with a remainder of 24.
Use 1 as the next digit of our solution. 
Result so far: 201.0
The remainder is 24 after subtracting 27 from 51.
Bring next digit (3) of the dividend behind the 24 and repeat the process: 243 / 27

Step 5:
27 goes into 243 9 times with a remainder of 0.
The number 9 becomes the next digit in our result. 
Result so far: 2019.0
If we take 243 away from 243, we end up with 0.
Include the next digit (2) from the dividend after 0, then repeat: 2 / 27

Moving on to step 6:
27 can be fit into 2 0 times, resulting in a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 20190.0
If we take 0 away from 2, we end up 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.

Step 7:
When dividing 20 by 27, we get 0 with a remainder of 20.
The next digit of our result is 0. 
Result so far: 20190.0
Deduct 0 from 20 and we're left 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.

Step 8:
27 can be fit into 200 7 times, resulting in a remainder of 11.
The number 7 becomes the next digit in our result. 
Result so far: 20190.07
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.

Going ahead to step 9:
27 goes into 110 4 times with a remainder of 2.
Put 4 as the next digit of the answer. 
Result so far: 20190.074
Subtract 108 from 110 to get 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 10:
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: 20190.074
Deduct 0 from 20 and we're left 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 11:
If we divide 200 by 27, we get 7 and a remainder of 11.
The number 7 becomes the next digit in our result. 
Result so far: 20190.07407
If we subtract 189 from 200, we 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 12:
When dividing 110 by 27, we get 4 with a remainder of 2.
Write down 4 as next digit of the result. 
Result so far: 20190.074074
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.

On to step 13:
20 divided by 27 is 0 with a remainder of 20.
Use 0 as the next digit of our solution. 
Result so far: 20190.074074
Deduct 0 from 20 and we're left 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.

Moving on to step 14:
If we divide 200 by 27, we get 7 and a remainder of 11.
Use 7 as the next digit of our solution. 
Result so far: 20190.07407407
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.

The final result is 20190.07407407 with a remainder of 1.1e-08.