We're dividing 347060 by 27 
We want to divide 347060 by 27.

Let's proceed to step 1:
If we divide 3 by 27, we get 0 and a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Append the next digit (4) from the dividend to 3 and continue with: 34 / 27

Let's proceed to step 2:
If we divide 34 by 27, we get 1 and a remainder of 7.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Deduct 27 from 34 and we're left with 7.
Fetch the next digit (7) from the dividend, attach it to 7 and continue: 77 / 27

Moving on to step 3:
If we divide 77 by 27, we get 2 and a remainder of 23.
The next digit of our result is 2. 
Result so far: 12.0
Deduct 54 from 77 and we're left with 23.
Bring next digit (0) of the dividend behind the 23 and repeat the process: 230 / 27

On to step 4:
If we divide 230 by 27, we get 8 and a remainder of 14.
Record the quotient 8 as the next digit in the result. 
Result so far: 128.0
If we subtract 216 from 230, we get 14.
Take the next digit (6) from the dividend and append it to 14, then repeat: 146 / 27

Moving on to step 5:
If we divide 146 by 27, we get 5 and a remainder of 11.
Use 5 as the next digit of our solution. 
Result so far: 1285.0
Subtract 135 from 146 to get 11.
Bring next digit (0) of the dividend behind the 11 and repeat the process: 110 / 27

Step 6:
27 goes into 110 4 times with a remainder of 2.
The next digit of our result is 4. 
Result so far: 12854.0
Subtract 108 from 110 to get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Advancing to step 7:
20 divided by 27 is 0 with a remainder of 20.
Write down 0 as next digit of the result. 
Result so far: 12854.0
Deduct 0 from 20 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 8:
27 can be fit into 200 7 times, resulting in a remainder of 11.
Write down 7 as next digit of the result. 
Result so far: 12854.07
If we take 189 away from 200, we end up with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Let's proceed to step 9:
27 can be fit into 110 4 times, resulting in a remainder of 2.
Write down 4 as next digit of the result. 
Result so far: 12854.074
The remainder is 2 after subtracting 108 from 110.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Moving on to step 10:
The number 27 fits into 20 0 times, leaving a remainder of 20.
Write down 0 as next digit of the result. 
Result so far: 12854.074
The remainder is 20 after subtracting 0 from 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 11:
When dividing 200 by 27, we get 7 with a remainder of 11.
The next digit of our result is 7. 
Result so far: 12854.07407
If we subtract 189 from 200, we get 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Going ahead to step 12:
When dividing 110 by 27, we get 4 with a remainder of 2.
Record the quotient 4 as the next digit in the result. 
Result so far: 12854.074074
If we subtract 108 from 110, we get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Let's proceed to step 13:
When dividing 20 by 27, we get 0 with a remainder of 20.
Write down 0 as next digit of the result. 
Result so far: 12854.074074
The remainder is 20 after subtracting 0 from 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 14:
The number 27 fits into 200 7 times, leaving a remainder of 11.
The number 7 becomes the next digit in our result. 
Result so far: 12854.07407407
The remainder is 11 after subtracting 189 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

In conclusion, the division gives 12854.07407407 with a balance of 1.1e-08.