We look at the division of 271676 by 3 
We want to figure out the number of times 271676 can be divided by 3.

Advancing to step 1:
3 can be fit into 2 0 times, resulting in a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Take the next digit (7) from the dividend and append it to 2, then repeat: 27 / 3

Going ahead to step 2:
3 can be fit into 27 9 times, resulting in a remainder of 0.
Write down 9 as next digit of the result. 
Result so far: 9.0
If we take 27 away from 27, we end up with 0.
Take the next digit (1) from the dividend and append it to 0, then repeat: 1 / 3

Moving on to step 3:
1 divided by 3 is 0 with a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 90.0
The remainder is 1 after subtracting 0 from 1.
Include the next digit (6) from the dividend after 1, then repeat: 16 / 3

Step 4:
When dividing 16 by 3, we get 5 with a remainder of 1.
Put 5 as the next digit of the answer. 
Result so far: 905.0
The remainder is 1 after subtracting 15 from 16.
Take the next digit (7) from the dividend and append it to 1, then repeat: 17 / 3

Let's proceed to step 5:
17 divided by 3 is 5 with a remainder of 2.
The next digit of our result is 5. 
Result so far: 9055.0
Deduct 15 from 17 and we're left with 2.
Append the next digit (6) from the dividend to 2 and continue with: 26 / 3

Moving on to step 6:
If we divide 26 by 3, we get 8 and a remainder of 2.
The number 8 becomes the next digit in our result. 
Result so far: 90558.0
Deduct 24 from 26 and we're left 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.

Let's proceed to step 7:
3 goes into 20 6 times with a remainder of 2.
The number 6 becomes the next digit in our result. 
Result so far: 90558.6
The remainder is 2 after subtracting 18 from 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Moving on to step 8:
When dividing 20 by 3, we get 6 with a remainder of 2.
Put 6 as the next digit of the answer. 
Result so far: 90558.66
The remainder is 2 after subtracting 18 from 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

The final result is 90558.66 with a remainder of 0.002.