We look at the division of 61100 by 27 
We want to divide 61100 by 27.

On to step 1:
When dividing 6 by 27, we get 0 with a remainder of 6.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 6 and we're left with 6.
Include the next digit (1) from the dividend after 6, then repeat: 61 / 27

On to step 2:
If we divide 61 by 27, we get 2 and a remainder of 7.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Subtracting 54 from 61 leaves us with 7.
Append the next digit (1) from the dividend to 7 and continue with: 71 / 27

Step 3:
The number 27 fits into 71 2 times, leaving a remainder of 17.
Record the quotient 2 as the next digit in the result. 
Result so far: 22.0
Subtract 54 from 71 to get 17.
Include the next digit (0) from the dividend after 17, then repeat: 170 / 27

On to step 4:
If we divide 170 by 27, we get 6 and a remainder of 8.
The number 6 becomes the next digit in our result. 
Result so far: 226.0
Subtracting 162 from 170 leaves us with 8.
Include the next digit (0) from the dividend after 8, then repeat: 80 / 27

Moving on to step 5:
If we divide 80 by 27, we get 2 and a remainder of 26.
The number 2 becomes the next digit in our result. 
Result so far: 2262.0
The remainder is 26 after subtracting 54 from 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Step 6:
27 goes into 260 9 times with a remainder of 17.
Use 9 as the next digit of our solution. 
Result so far: 2262.9
If we subtract 243 from 260, we get 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Going ahead to step 7:
27 can be fit into 170 6 times, resulting in a remainder of 8.
Put 6 as the next digit of the answer. 
Result so far: 2262.96
If we take 162 away from 170, we end up with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

On to step 8:
27 can be fit into 80 2 times, resulting in a remainder of 26.
Use 2 as the next digit of our solution. 
Result so far: 2262.962
If we subtract 54 from 80, we get 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Let's proceed to step 9:
When dividing 260 by 27, we get 9 with a remainder of 17.
Write down 9 as next digit of the result. 
Result so far: 2262.9629
If we take 243 away from 260, we end up with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

On to step 10:
If we divide 170 by 27, we get 6 and a remainder of 8.
The number 6 becomes the next digit in our result. 
Result so far: 2262.96296
The remainder is 8 after subtracting 162 from 170.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Step 11:
When dividing 80 by 27, we get 2 with a remainder of 26.
Use 2 as the next digit of our solution. 
Result so far: 2262.962962
Subtracting 54 from 80 leaves us with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Advancing to step 12:
When dividing 260 by 27, we get 9 with a remainder of 17.
Use 9 as the next digit of our solution. 
Result so far: 2262.9629629
Deduct 243 from 260 and we're left with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Advancing to step 13:
If we divide 170 by 27, we get 6 and a remainder of 8.
Put 6 as the next digit of the answer. 
Result so far: 2262.96296296
Subtracting 162 from 170 leaves us with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

The final result is 2262.96296296 with a remainder of 8e-09.