81238 ÷ 27 
We want to divide 81238 by 27.

Advancing to step 1:
27 can be fit into 8 0 times, resulting in a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Bring next digit (1) of the dividend behind the 8 and repeat the process: 81 / 27

Let's proceed to step 2:
27 goes into 81 3 times with a remainder of 0.
The next digit of our result is 3. 
Result so far: 3.0
The remainder is 0 after subtracting 81 from 81.
Fetch the next digit (2) from the dividend, attach it to 0 and continue: 2 / 27

On to step 3:
27 goes into 2 0 times with a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 30.0
Deduct 0 from 2 and we're left with 2.
Fetch the next digit (3) from the dividend, attach it to 2 and continue: 23 / 27

Going ahead to step 4:
27 goes into 23 0 times with a remainder of 23.
Use 0 as the next digit of our solution. 
Result so far: 300.0
If we take 0 away from 23, we end up with 23.
Bring next digit (8) of the dividend behind the 23 and repeat the process: 238 / 27

Moving on to step 5:
238 divided by 27 is 8 with a remainder of 22.
The number 8 becomes the next digit in our result. 
Result so far: 3008.0
The remainder is 22 after subtracting 216 from 238.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Moving on to step 6:
When dividing 220 by 27, we get 8 with a remainder of 4.
Record the quotient 8 as the next digit in the result. 
Result so far: 3008.8
Subtracting 216 from 220 leaves us 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.

Step 7:
27 goes into 40 1 times with a remainder of 13.
Record the quotient 1 as the next digit in the result. 
Result so far: 3008.81
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.

Advancing to step 8:
27 can be fit into 130 4 times, resulting in a remainder of 22.
Use 4 as the next digit of our solution. 
Result so far: 3008.814
Subtract 108 from 130 to get 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:
When dividing 220 by 27, we get 8 with a remainder of 4.
The next digit of our result is 8. 
Result so far: 3008.8148
Subtract 216 from 220 to 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.

Advancing to step 10:
27 can be fit into 40 1 times, resulting in a remainder of 13.
The next digit of our result is 1. 
Result so far: 3008.81481
Deduct 27 from 40 and we're left 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.

Step 11:
If we divide 130 by 27, we get 4 and a remainder of 22.
Use 4 as the next digit of our solution. 
Result so far: 3008.814814
Subtracting 108 from 130 leaves us 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.

Let's proceed to step 12:
220 divided by 27 is 8 with a remainder of 4.
Use 8 as the next digit of our solution. 
Result so far: 3008.8148148
Subtract 216 from 220 to 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.

Moving on to step 13:
27 goes into 40 1 times with a remainder of 13.
Put 1 as the next digit of the answer. 
Result so far: 3008.81481481
Deduct 27 from 40 and we're left 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.

In conclusion, the division gives 3008.81481481 with a balance of 1.3e-08.