27399 ÷ 4 = 6849 R3
Let's divide 27399 by 4.

Step 1:
4 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 / 4

Step 2:
4 goes into 27 6 times with a remainder of 3.
Write down 6 as next digit of of the result. 
Result so far: 6
Subtract 24 from 27 to get 3.
Bring next digit (3) of the dividend behind the 3 and repeat the process: 33 / 4

Step 3:
4 goes into 33 8 times with a remainder of 1.
Write down 8 as next digit of of the result. 
Result so far: 68
Subtract 32 from 33 to get 1.
Bring next digit (9) of the dividend behind the 1 and repeat the process: 19 / 4

Step 4:
4 goes into 19 4 times with a remainder of 3.
Write down 4 as next digit of of the result. 
Result so far: 684
Subtract 16 from 19 to get 3.
Bring next digit (9) of the dividend behind the 3 and repeat the process: 39 / 4

Step 5:
4 goes into 39 9 times with a remainder of 3.
Write down 9 as next digit of of the result. 
Result so far: 6849
Subtract 36 from 39 to get 3.

The final result is 6849 with a remainder of 3.