27320 ÷ 3 = 9106 R2
Let's divide 27320 by 3.

Step 1:
3 goes into 2 0 times with a remainder of 2.
Write down 0 as next digit of of the result. 
Result so far: 0
Subtract 0 from 2 to get 2.
Bring next digit (7) of the dividend behind the 2 and repeat the process: 27 / 3

Step 2:
3 goes into 27 9 times with a remainder of 0.
Write down 9 as next digit of of the result. 
Result so far: 9
Subtract 27 from 27 to get 0.
Bring next digit (3) of the dividend behind the 0 and repeat the process: 3 / 3

Step 3:
3 goes into 3 1 times with a remainder of 0.
Write down 1 as next digit of of the result. 
Result so far: 91
Subtract 3 from 3 to get 0.
Bring next digit (2) of the dividend behind the 0 and repeat the process: 2 / 3

Step 4:
3 goes into 2 0 times with a remainder of 2.
Write down 0 as next digit of of the result. 
Result so far: 910
Subtract 0 from 2 to get 2.
Bring next digit (0) of the dividend behind the 2 and repeat the process: 20 / 3

Step 5:
3 goes into 20 6 times with a remainder of 2.
Write down 6 as next digit of of the result. 
Result so far: 9106
Subtract 18 from 20 to get 2.

The final result is 9106 with a remainder of 2.