We look at the division of 936940 by 27 
We want to figure out the number of times 936940 can be divided by 27.

Step 1:
9 divided by 27 is 0 with a remainder of 9.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Fetch the next digit (3) from the dividend, attach it to 9 and continue: 93 / 27

Moving on to step 2:
When dividing 93 by 27, we get 3 with a remainder of 12.
Put 3 as the next digit of the answer. 
Result so far: 3.0
Subtract 81 from 93 to get 12.
Take the next digit (6) from the dividend and append it to 12, then repeat: 126 / 27

Advancing to step 3:
If we divide 126 by 27, we get 4 and a remainder of 18.
Record the quotient 4 as the next digit in the result. 
Result so far: 34.0
If we take 108 away from 126, we end up with 18.
Fetch the next digit (9) from the dividend, attach it to 18 and continue: 189 / 27

Step 4:
27 can be fit into 189 7 times, resulting in a remainder of 0.
The number 7 becomes the next digit in our result. 
Result so far: 347.0
If we take 189 away from 189, we end up with 0.
Take the next digit (4) from the dividend and append it to 0, then repeat: 4 / 27

Step 5:
When dividing 4 by 27, we get 0 with a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 3470.0
Subtract 0 from 4 to get 4.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 27

Moving on to step 6:
When dividing 40 by 27, we get 1 with a remainder of 13.
Write down 1 as next digit of the result. 
Result so far: 34701.0
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 7:
27 goes into 130 4 times with a remainder of 22.
The next digit of our result is 4. 
Result so far: 34701.4
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 8:
The number 27 fits into 220 8 times, leaving a remainder of 4.
The number 8 becomes the next digit in our result. 
Result so far: 34701.48
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.

On to step 9:
27 goes into 40 1 times with a remainder of 13.
Write down 1 as next digit of the result. 
Result so far: 34701.481
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 10:
27 goes into 130 4 times with a remainder of 22.
Write down 4 as next digit of the result. 
Result so far: 34701.4814
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.

Step 11:
27 can be fit into 220 8 times, resulting in a remainder of 4.
Write down 8 as next digit of the result. 
Result so far: 34701.48148
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.

Let's proceed to step 12:
40 divided by 27 is 1 with a remainder of 13.
Write down 1 as next digit of the result. 
Result so far: 34701.481481
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 13:
27 goes into 130 4 times with a remainder of 22.
Write down 4 as next digit of the result. 
Result so far: 34701.4814814
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.

On to step 14:
27 goes into 220 8 times with a remainder of 4.
Record the quotient 8 as the next digit in the result. 
Result so far: 34701.48148148
Deduct 216 from 220 and we're left 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.

After the division, we end up with 34701.48148148 and a remainder of 4e-09.