We look at the division of 517976 by 27 
We want to figure out the number of times 517976 can be divided by 27.

Advancing to step 1:
27 goes into 5 0 times with a remainder of 5.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 5 to get 5.
Include the next digit (1) from the dividend after 5, then repeat: 51 / 27

Let's proceed to step 2:
If we divide 51 by 27, we get 1 and a remainder of 24.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Deduct 27 from 51 and we're left with 24.
Bring next digit (7) of the dividend behind the 24 and repeat the process: 247 / 27

Going ahead to step 3:
247 divided by 27 is 9 with a remainder of 4.
The next digit of our result is 9. 
Result so far: 19.0
Deduct 243 from 247 and we're left with 4.
Fetch the next digit (9) from the dividend, attach it to 4 and continue: 49 / 27

Advancing to step 4:
27 goes into 49 1 times with a remainder of 22.
Use 1 as the next digit of our solution. 
Result so far: 191.0
The remainder is 22 after subtracting 27 from 49.
Append the next digit (7) from the dividend to 22 and continue with: 227 / 27

Advancing to step 5:
27 can be fit into 227 8 times, resulting in a remainder of 11.
The number 8 becomes the next digit in our result. 
Result so far: 1918.0
The remainder is 11 after subtracting 216 from 227.
Append the next digit (6) from the dividend to 11 and continue with: 116 / 27

Moving on to step 6:
27 can be fit into 116 4 times, resulting in a remainder of 8.
Record the quotient 4 as the next digit in the result. 
Result so far: 19184.0
Subtracting 108 from 116 leaves us with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Advancing to step 7:
27 can be fit into 80 2 times, resulting in a remainder of 26.
The number 2 becomes the next digit in our result. 
Result so far: 19184.2
If we take 54 away from 80, we end up with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Advancing to step 8:
If we divide 260 by 27, we get 9 and a remainder of 17.
The number 9 becomes the next digit in our result. 
Result so far: 19184.29
Deduct 243 from 260 and we're left with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Advancing to step 9:
170 divided by 27 is 6 with a remainder of 8.
Use 6 as the next digit of our solution. 
Result so far: 19184.296
Deduct 162 from 170 and we're left with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Advancing to step 10:
When dividing 80 by 27, we get 2 with a remainder of 26.
The next digit of our result is 2. 
Result so far: 19184.2962
Deduct 54 from 80 and we're left with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Let's proceed to step 11:
If we divide 260 by 27, we get 9 and a remainder of 17.
The number 9 becomes the next digit in our result. 
Result so far: 19184.29629
The remainder is 17 after subtracting 243 from 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Moving on to step 12:
27 goes into 170 6 times with a remainder of 8.
The number 6 becomes the next digit in our result. 
Result so far: 19184.296296
Subtracting 162 from 170 leaves us with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Moving on to step 13:
The number 27 fits into 80 2 times, leaving a remainder of 26.
Write down 2 as next digit of the result. 
Result so far: 19184.2962962
Subtracting 54 from 80 leaves us with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Moving on to step 14:
260 divided by 27 is 9 with a remainder of 17.
Record the quotient 9 as the next digit in the result. 
Result so far: 19184.29629629
The remainder is 17 after subtracting 243 from 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

In conclusion, the division gives 19184.29629629 with a balance of 1.7e-08.