We look at the division of 817132 by 27 
We want to figure out the number of times 817132 can be divided by 27.

Step 1:
If we divide 8 by 27, we get 0 and a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Include the next digit (1) from the dividend after 8, then repeat: 81 / 27

On to step 2:
27 can be fit into 81 3 times, resulting in a remainder of 0.
Use 3 as the next digit of our solution. 
Result so far: 3.0
Deduct 81 from 81 and we're left with 0.
Take the next digit (7) from the dividend and append it to 0, then repeat: 7 / 27

On to step 3:
27 can be fit into 7 0 times, resulting in a remainder of 7.
The next digit of our result is 0. 
Result so far: 30.0
Subtracting 0 from 7 leaves us with 7.
Include the next digit (1) from the dividend after 7, then repeat: 71 / 27

Step 4:
27 goes into 71 2 times with a remainder of 17.
Put 2 as the next digit of the answer. 
Result so far: 302.0
Subtract 54 from 71 to get 17.
Bring next digit (3) of the dividend behind the 17 and repeat the process: 173 / 27

Step 5:
27 can be fit into 173 6 times, resulting in a remainder of 11.
Put 6 as the next digit of the answer. 
Result so far: 3026.0
Deduct 162 from 173 and we're left with 11.
Grab the next digit (2) from the dividend, add it to 11, then carry on: 112 / 27

On to step 6:
27 goes into 112 4 times with a remainder of 4.
Write down 4 as next digit of the result. 
Result so far: 30264.0
If we subtract 108 from 112, we get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

On to step 7:
40 divided by 27 is 1 with a remainder of 13.
Use 1 as the next digit of our solution. 
Result so far: 30264.1
Subtract 27 from 40 to get 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Step 8:
The number 27 fits into 130 4 times, leaving a remainder of 22.
The next digit of our result is 4. 
Result so far: 30264.14
Deduct 108 from 130 and we're left with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

On to step 9:
If we divide 220 by 27, we get 8 and a remainder of 4.
Write down 8 as next digit of the result. 
Result so far: 30264.148
If we take 216 away from 220, we end up with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Let's proceed to step 10:
27 goes into 40 1 times with a remainder of 13.
Put 1 as the next digit of the answer. 
Result so far: 30264.1481
If we take 27 away from 40, we end up with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Going ahead to step 11:
The number 27 fits into 130 4 times, leaving a remainder of 22.
The number 4 becomes the next digit in our result. 
Result so far: 30264.14814
If we take 108 away from 130, we end up with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

On to step 12:
27 can be fit into 220 8 times, resulting in a remainder of 4.
Record the quotient 8 as the next digit in the result. 
Result so far: 30264.148148
If we take 216 away from 220, we end up with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Advancing to step 13:
27 can be fit into 40 1 times, resulting in a remainder of 13.
The number 1 becomes the next digit in our result. 
Result so far: 30264.1481481
Subtract 27 from 40 to get 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Moving on to step 14:
When dividing 130 by 27, we get 4 with a remainder of 22.
The next digit of our result is 4. 
Result so far: 30264.14814814
The remainder is 22 after subtracting 108 from 130.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

In conclusion, the division gives 30264.14814814 with a balance of 2.2e-08.