27821 ÷ 8 = 3477 R5
We're going to perform division on 27821 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 (8) of the dividend behind the 3 and repeat the process: 38 / 8

Step 3:
8 goes into 38 4 times with a remainder of 6.
Write down 4 as next digit of of the result. 
Result so far: 34
Subtract 32 from 38 to get 6.
Bring next digit (2) of the dividend behind the 6 and repeat the process: 62 / 8

Step 4:
8 goes into 62 7 times with a remainder of 6.
Write down 7 as next digit of of the result. 
Result so far: 347
Subtract 56 from 62 to get 6.
Bring next digit (1) of the dividend behind the 6 and repeat the process: 61 / 8

Step 5:
8 goes into 61 7 times with a remainder of 5.
Write down 7 as next digit of of the result. 
Result so far: 3477
Subtract 56 from 61 to get 5.

The final result is 3477 with a remainder of 5.