Let's divide 864214 by 27
We want to figure out the number of times 864214 can be divided by 27.

Going ahead to step 1:
When dividing 8 by 27, we get 0 with a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Take the next digit (6) from the dividend and append it to 8, then repeat: 86 / 27

On to step 2:
86 divided by 27 is 3 with a remainder of 5.
Write down 3 as next digit of the result. 
Result so far: 3.0
Subtract 81 from 86 to get 5.
Bring next digit (4) of the dividend behind the 5 and repeat the process: 54 / 27

Advancing to step 3:
The number 27 fits into 54 2 times, leaving a remainder of 0.
Record the quotient 2 as the next digit in the result. 
Result so far: 32.0
Subtracting 54 from 54 leaves us with 0.
Take the next digit (2) from the dividend and append it to 0, then repeat: 2 / 27

On to step 4:
27 goes into 2 0 times with a remainder of 2.
The next digit of our result is 0. 
Result so far: 320.0
If we subtract 0 from 2, we get 2.
Take the next digit (1) from the dividend and append it to 2, then repeat: 21 / 27

On to step 5:
27 goes into 21 0 times with a remainder of 21.
The next digit of our result is 0. 
Result so far: 3200.0
Subtracting 0 from 21 leaves us with 21.
Take the next digit (4) from the dividend and append it to 21, then repeat: 214 / 27

Moving on to step 6:
If we divide 214 by 27, we get 7 and a remainder of 25.
Write down 7 as next digit of the result. 
Result so far: 32007.0
If we take 189 away from 214, we end up with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Step 7:
27 can be fit into 250 9 times, resulting in a remainder of 7.
Put 9 as the next digit of the answer. 
Result so far: 32007.9
Deduct 243 from 250 and we're left with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Let's proceed to step 8:
27 can be fit into 70 2 times, resulting in a remainder of 16.
Use 2 as the next digit of our solution. 
Result so far: 32007.92
Subtracting 54 from 70 leaves us with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

On to step 9:
27 goes into 160 5 times with a remainder of 25.
Use 5 as the next digit of our solution. 
Result so far: 32007.925
If we subtract 135 from 160, we get 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Let's proceed to step 10:
250 divided by 27 is 9 with a remainder of 7.
The next digit of our result is 9. 
Result so far: 32007.9259
If we take 243 away from 250, we end up with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Let's proceed to step 11:
When dividing 70 by 27, we get 2 with a remainder of 16.
The number 2 becomes the next digit in our result. 
Result so far: 32007.92592
The remainder is 16 after subtracting 54 from 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Step 12:
160 divided by 27 is 5 with a remainder of 25.
The number 5 becomes the next digit in our result. 
Result so far: 32007.925925
If we take 135 away from 160, we end up with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Moving on to step 13:
When dividing 250 by 27, we get 9 with a remainder of 7.
Put 9 as the next digit of the answer. 
Result so far: 32007.9259259
If we subtract 243 from 250, we get 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Advancing to step 14:
If we divide 70 by 27, we get 2 and a remainder of 16.
The number 2 becomes the next digit in our result. 
Result so far: 32007.92592592
Subtract 54 from 70 to get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

In conclusion, the division gives 32007.92592592 with a balance of 1.6e-08.