We're dividing 61692 by 27 
We're looking to find how many times 27 goes into 61692.

Moving on to step 1:
If we divide 6 by 27, we get 0 and a remainder of 6.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 6, we end up with 6.
Take the next digit (1) from the dividend and append it to 6, then repeat: 61 / 27

Advancing to step 2:
When dividing 61 by 27, we get 2 with a remainder of 7.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Subtract 54 from 61 to get 7.
Append the next digit (6) from the dividend to 7 and continue with: 76 / 27

On to step 3:
The number 27 fits into 76 2 times, leaving a remainder of 22.
Write down 2 as next digit of the result. 
Result so far: 22.0
If we subtract 54 from 76, we get 22.
Bring next digit (9) of the dividend behind the 22 and repeat the process: 229 / 27

Going ahead to step 4:
27 can be fit into 229 8 times, resulting in a remainder of 13.
Put 8 as the next digit of the answer. 
Result so far: 228.0
If we take 216 away from 229, we end up with 13.
Grab the next digit (2) from the dividend, add it to 13, then carry on: 132 / 27

Going ahead to step 5:
132 divided by 27 is 4 with a remainder of 24.
The next digit of our result is 4. 
Result so far: 2284.0
Subtract 108 from 132 to get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Going ahead to step 6:
27 can be fit into 240 8 times, resulting in a remainder of 24.
The next digit of our result is 8. 
Result so far: 2284.8
Subtracting 216 from 240 leaves us with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

On to step 7:
27 goes into 240 8 times with a remainder of 24.
The next digit of our result is 8. 
Result so far: 2284.88
Deduct 216 from 240 and we're left with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Our division results in 2284.88 with a remaining 0.024.