We look at the division of 73161317 by 27 
Our goal is to divide 73161317 by 27.

Moving on to step 1:
27 can be fit into 7 0 times, resulting in a remainder of 7.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 7 after subtracting 0 from 7.
Bring next digit (3) of the dividend behind the 7 and repeat the process: 73 / 27

On to step 2:
27 goes into 73 2 times with a remainder of 19.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
The remainder is 19 after subtracting 54 from 73.
Fetch the next digit (1) from the dividend, attach it to 19 and continue: 191 / 27

Going ahead to step 3:
The number 27 fits into 191 7 times, leaving a remainder of 2.
Put 7 as the next digit of the answer. 
Result so far: 27.0
Deduct 189 from 191 and we're left with 2.
Append the next digit (6) from the dividend to 2 and continue with: 26 / 27

On to step 4:
When dividing 26 by 27, we get 0 with a remainder of 26.
The next digit of our result is 0. 
Result so far: 270.0
Subtracting 0 from 26 leaves us with 26.
Bring next digit (1) of the dividend behind the 26 and repeat the process: 261 / 27

Going ahead to step 5:
27 goes into 261 9 times with a remainder of 18.
Put 9 as the next digit of the answer. 
Result so far: 2709.0
Subtracting 243 from 261 leaves us with 18.
Take the next digit (3) from the dividend and append it to 18, then repeat: 183 / 27

Moving on to step 6:
27 goes into 183 6 times with a remainder of 21.
Record the quotient 6 as the next digit in the result. 
Result so far: 27096.0
The remainder is 21 after subtracting 162 from 183.
Fetch the next digit (1) from the dividend, attach it to 21 and continue: 211 / 27

Going ahead to step 7:
211 divided by 27 is 7 with a remainder of 22.
The next digit of our result is 7. 
Result so far: 270967.0
If we subtract 189 from 211, we get 22.
Append the next digit (7) from the dividend to 22 and continue with: 227 / 27

Let's proceed to step 8:
If we divide 227 by 27, we get 8 and a remainder of 11.
Record the quotient 8 as the next digit in the result. 
Result so far: 2709678.0
Deduct 216 from 227 and we're left 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.

Step 9:
110 divided by 27 is 4 with a remainder of 2.
The number 4 becomes the next digit in our result. 
Result so far: 2709678.4
Subtracting 108 from 110 leaves us with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Step 10:
20 divided by 27 is 0 with a remainder of 20.
Put 0 as the next digit of the answer. 
Result so far: 2709678.4
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 11:
If we divide 200 by 27, we get 7 and a remainder of 11.
The number 7 becomes the next digit in our result. 
Result so far: 2709678.407
Subtracting 189 from 200 leaves us 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.

Moving on to step 12:
27 goes into 110 4 times with a remainder of 2.
Record the quotient 4 as the next digit in the result. 
Result so far: 2709678.4074
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.

Going ahead to step 13:
27 can be fit into 20 0 times, resulting in a remainder of 20.
Put 0 as the next digit of the answer. 
Result so far: 2709678.4074
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.

Let's proceed to step 14:
If we divide 200 by 27, we get 7 and a remainder of 11.
Put 7 as the next digit of the answer. 
Result so far: 2709678.407407
Subtracting 189 from 200 leaves us 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.

Going ahead to step 15:
When dividing 110 by 27, we get 4 with a remainder of 2.
The next digit of our result is 4. 
Result so far: 2709678.4074074
Deduct 108 from 110 and we're left with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

On to step 16:
When dividing 20 by 27, we get 0 with a remainder of 20.
Record the quotient 0 as the next digit in the result. 
Result so far: 2709678.4074074
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.

The final result is 2709678.4074074 with a remainder of 2e-08.