We look at the division of 821714 by 27 
We want to figure out the number of times 821714 can be divided by 27.

Step 1:
If we divide 8 by 27, we get 0 and a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Take the next digit (2) from the dividend and append it to 8, then repeat: 82 / 27

Step 2:
If we divide 82 by 27, we get 3 and a remainder of 1.
The next digit of our result is 3. 
Result so far: 3.0
If we take 81 away from 82, we end up with 1.
Fetch the next digit (1) from the dividend, attach it to 1 and continue: 11 / 27

Let's proceed to step 3:
The number 27 fits into 11 0 times, leaving a remainder of 11.
Use 0 as the next digit of our solution. 
Result so far: 30.0
Subtract 0 from 11 to get 11.
Take the next digit (7) from the dividend and append it to 11, then repeat: 117 / 27

Let's proceed to step 4:
When dividing 117 by 27, we get 4 with a remainder of 9.
Put 4 as the next digit of the answer. 
Result so far: 304.0
Subtracting 108 from 117 leaves us with 9.
Include the next digit (1) from the dividend after 9, then repeat: 91 / 27

Step 5:
91 divided by 27 is 3 with a remainder of 10.
Record the quotient 3 as the next digit in the result. 
Result so far: 3043.0
If we subtract 81 from 91, we get 10.
Take the next digit (4) from the dividend and append it to 10, then repeat: 104 / 27

Let's proceed to step 6:
27 goes into 104 3 times with a remainder of 23.
Record the quotient 3 as the next digit in the result. 
Result so far: 30433.0
Subtracting 81 from 104 leaves us with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Let's proceed to step 7:
230 divided by 27 is 8 with a remainder of 14.
Record the quotient 8 as the next digit in the result. 
Result so far: 30433.8
If we subtract 216 from 230, we get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Moving on to step 8:
When dividing 140 by 27, we get 5 with a remainder of 5.
The number 5 becomes the next digit in our result. 
Result so far: 30433.85
Deduct 135 from 140 and we're left with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Let's proceed to step 9:
27 can be fit into 50 1 times, resulting in a remainder of 23.
Write down 1 as next digit of the result. 
Result so far: 30433.851
If we subtract 27 from 50, we get 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

On to step 10:
230 divided by 27 is 8 with a remainder of 14.
Record the quotient 8 as the next digit in the result. 
Result so far: 30433.8518
Deduct 216 from 230 and we're left with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

On to step 11:
27 goes into 140 5 times with a remainder of 5.
The number 5 becomes the next digit in our result. 
Result so far: 30433.85185
If we subtract 135 from 140, we get 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Advancing to step 12:
When dividing 50 by 27, we get 1 with a remainder of 23.
Put 1 as the next digit of the answer. 
Result so far: 30433.851851
The remainder is 23 after subtracting 27 from 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Let's proceed to step 13:
230 divided by 27 is 8 with a remainder of 14.
The number 8 becomes the next digit in our result. 
Result so far: 30433.8518518
Deduct 216 from 230 and we're left with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Let's proceed to step 14:
When dividing 140 by 27, we get 5 with a remainder of 5.
Record the quotient 5 as the next digit in the result. 
Result so far: 30433.85185185
If we take 135 away from 140, we end up with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

After the division, we end up with 30433.85185185 and a remainder of 5e-09.