861660 divided by 27 
Our goal is to divide 861660 by 27.

Going ahead to step 1:
27 goes into 8 0 times with a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Take the next digit (6) from the dividend and append it to 8, then repeat: 86 / 27

Let's proceed to step 2:
The number 27 fits into 86 3 times, leaving a remainder of 5.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
Deduct 81 from 86 and we're left with 5.
Fetch the next digit (1) from the dividend, attach it to 5 and continue: 51 / 27

Let's proceed to step 3:
The number 27 fits into 51 1 times, leaving a remainder of 24.
Record the quotient 1 as the next digit in the result. 
Result so far: 31.0
If we subtract 27 from 51, we get 24.
Append the next digit (6) from the dividend to 24 and continue with: 246 / 27

Step 4:
The number 27 fits into 246 9 times, leaving a remainder of 3.
Write down 9 as next digit of the result. 
Result so far: 319.0
Subtract 243 from 246 to get 3.
Fetch the next digit (6) from the dividend, attach it to 3 and continue: 36 / 27

Advancing to step 5:
27 can be fit into 36 1 times, resulting in a remainder of 9.
Put 1 as the next digit of the answer. 
Result so far: 3191.0
Deduct 27 from 36 and we're left with 9.
Grab the next digit (0) from the dividend, add it to 9, then carry on: 90 / 27

Let's proceed to step 6:
If we divide 90 by 27, we get 3 and a remainder of 9.
Write down 3 as next digit of the result. 
Result so far: 31913.0
If we take 81 away from 90, we end up with 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Going ahead to step 7:
If we divide 90 by 27, we get 3 and a remainder of 9.
Write down 3 as next digit of the result. 
Result so far: 31913.3
Deduct 81 from 90 and we're left with 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Going ahead to step 8:
90 divided by 27 is 3 with a remainder of 9.
The number 3 becomes the next digit in our result. 
Result so far: 31913.33
Subtracting 81 from 90 leaves us with 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

After the division, we end up with 31913.33 and a remainder of 0.009.