27961 ÷ 8 = 3495 R1
We're going to perform division on 27961 with 8 as the divisor.

Step 1:
8 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 / 8

Step 2:
8 goes into 27 3 times with a remainder of 3.
Write down 3 as next digit of of the result. 
Result so far: 3
Subtract 24 from 27 to get 3.
Bring next digit (9) of the dividend behind the 3 and repeat the process: 39 / 8

Step 3:
8 goes into 39 4 times with a remainder of 7.
Write down 4 as next digit of of the result. 
Result so far: 34
Subtract 32 from 39 to get 7.
Bring next digit (6) of the dividend behind the 7 and repeat the process: 76 / 8

Step 4:
8 goes into 76 9 times with a remainder of 4.
Write down 9 as next digit of of the result. 
Result so far: 349
Subtract 72 from 76 to get 4.
Bring next digit (1) of the dividend behind the 4 and repeat the process: 41 / 8

Step 5:
8 goes into 41 5 times with a remainder of 1.
Write down 5 as next digit of of the result. 
Result so far: 3495
Subtract 40 from 41 to get 1.

The final result is 3495 with a remainder of 1.