We're dividing 61758 by 27 
Our goal is to divide 61758 by 27.

Going ahead to step 1:
27 can be fit into 6 0 times, resulting in a remainder of 6.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 6 and we're left with 6.
Include the next digit (1) from the dividend after 6, then repeat: 61 / 27

Going ahead to step 2:
61 divided by 27 is 2 with a remainder of 7.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
If we subtract 54 from 61, we get 7.
Append the next digit (7) from the dividend to 7 and continue with: 77 / 27

On to step 3:
If we divide 77 by 27, we get 2 and a remainder of 23.
Use 2 as the next digit of our solution. 
Result so far: 22.0
Subtracting 54 from 77 leaves us with 23.
Fetch the next digit (5) from the dividend, attach it to 23 and continue: 235 / 27

Step 4:
The number 27 fits into 235 8 times, leaving a remainder of 19.
Put 8 as the next digit of the answer. 
Result so far: 228.0
If we take 216 away from 235, we end up with 19.
Fetch the next digit (8) from the dividend, attach it to 19 and continue: 198 / 27

Going ahead to step 5:
198 divided by 27 is 7 with a remainder of 9.
The next digit of our result is 7. 
Result so far: 2287.0
Subtract 189 from 198 to get 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Moving on to step 6:
90 divided by 27 is 3 with a remainder of 9.
Use 3 as the next digit of our solution. 
Result so far: 2287.3
Subtract 81 from 90 to get 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Moving on to step 7:
90 divided by 27 is 3 with a remainder of 9.
Use 3 as the next digit of our solution. 
Result so far: 2287.33
Subtracting 81 from 90 leaves us with 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

In conclusion, the division gives 2287.33 with a balance of 0.009.