617226 ÷ 27 
We're looking to find how many times 27 goes into 617226.

Step 1:
27 can be fit into 6 0 times, resulting in a remainder of 6.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 6 leaves us with 6.
Take the next digit (1) from the dividend and append it to 6, then repeat: 61 / 27

On to step 2:
27 goes into 61 2 times with a remainder of 7.
Put 2 as the next digit of the answer. 
Result so far: 2.0
If we take 54 away from 61, we end up with 7.
Take the next digit (7) from the dividend and append it to 7, then repeat: 77 / 27

On to step 3:
77 divided by 27 is 2 with a remainder of 23.
The number 2 becomes the next digit in our result. 
Result so far: 22.0
If we take 54 away from 77, we end up with 23.
Fetch the next digit (2) from the dividend, attach it to 23 and continue: 232 / 27

Going ahead to step 4:
27 can be fit into 232 8 times, resulting in a remainder of 16.
Write down 8 as next digit of the result. 
Result so far: 228.0
If we subtract 216 from 232, we get 16.
Take the next digit (2) from the dividend and append it to 16, then repeat: 162 / 27

Moving on to step 5:
The number 27 fits into 162 6 times, leaving a remainder of 0.
Put 6 as the next digit of the answer. 
Result so far: 2286.0
If we take 162 away from 162, we end up with 0.
Bring next digit (6) of the dividend behind the 0 and repeat the process: 6 / 27

Step 6:
When dividing 6 by 27, we get 0 with a remainder of 6.
Put 0 as the next digit of the answer. 
Result so far: 22860.0
Subtracting 0 from 6 leaves us with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Going ahead to step 7:
27 can be fit into 60 2 times, resulting in a remainder of 6.
Record the quotient 2 as the next digit in the result. 
Result so far: 22860.2
Subtract 54 from 60 to get 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Advancing to step 8:
When dividing 60 by 27, we get 2 with a remainder of 6.
The number 2 becomes the next digit in our result. 
Result so far: 22860.22
Subtracting 54 from 60 leaves us with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

After the division, we end up with 22860.22 and a remainder of 0.006.