866771 ÷ 27 
Let's see how many times 27 fits into 866771.

On 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
Subtract 0 from 8 to get 8.
Take the next digit (6) from the dividend and append it to 8, then repeat: 86 / 27

On to step 2:
When dividing 86 by 27, we get 3 with a remainder of 5.
The next digit of our result is 3. 
Result so far: 3.0
If we take 81 away from 86, we end up with 5.
Grab the next digit (6) from the dividend, add it to 5, then carry on: 56 / 27

On to step 3:
27 goes into 56 2 times with a remainder of 2.
The number 2 becomes the next digit in our result. 
Result so far: 32.0
If we subtract 54 from 56, we get 2.
Append the next digit (7) from the dividend to 2 and continue with: 27 / 27

Moving on to step 4:
27 divided by 27 is 1 with a remainder of 0.
Use 1 as the next digit of our solution. 
Result so far: 321.0
If we subtract 27 from 27, we get 0.
Include the next digit (7) from the dividend after 0, then repeat: 7 / 27

Step 5:
When dividing 7 by 27, we get 0 with a remainder of 7.
The number 0 becomes the next digit in our result. 
Result so far: 3210.0
If we subtract 0 from 7, we get 7.
Bring next digit (1) of the dividend behind the 7 and repeat the process: 71 / 27

Let's proceed to step 6:
27 goes into 71 2 times with a remainder of 17.
Use 2 as the next digit of our solution. 
Result so far: 32102.0
The remainder is 17 after subtracting 54 from 71.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Step 7:
27 can be fit into 170 6 times, resulting in a remainder of 8.
The number 6 becomes the next digit in our result. 
Result so far: 32102.6
Deduct 162 from 170 and we're left 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.

Advancing to step 8:
If we divide 80 by 27, we get 2 and a remainder of 26.
Record the quotient 2 as the next digit in the result. 
Result so far: 32102.62
Deduct 54 from 80 and we're left 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.

Moving on to step 9:
260 divided by 27 is 9 with a remainder of 17.
Write down 9 as next digit of the result. 
Result so far: 32102.629
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.

Let's proceed to step 10:
27 can be fit into 170 6 times, resulting in a remainder of 8.
The next digit of our result is 6. 
Result so far: 32102.6296
Subtract 162 from 170 to get 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 11:
The number 27 fits into 80 2 times, leaving a remainder of 26.
The number 2 becomes the next digit in our result. 
Result so far: 32102.62962
Subtract 54 from 80 to 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.

On to step 12:
27 can be fit into 260 9 times, resulting in a remainder of 17.
Use 9 as the next digit of our solution. 
Result so far: 32102.629629
Subtracting 243 from 260 leaves us 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.

Going ahead to step 13:
27 goes into 170 6 times with a remainder of 8.
The next digit of our result is 6. 
Result so far: 32102.6296296
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.

On to step 14:
If we divide 80 by 27, we get 2 and a remainder of 26.
Write down 2 as next digit of the result. 
Result so far: 32102.62962962
Subtract 54 from 80 to 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.

In conclusion, the division gives 32102.62962962 with a balance of 2.6e-08.