We divide 162927 by 61
We want to figure out the number of times 162927 can be divided by 61.

Advancing to step 1:
The number 61 fits into 1 0 times, leaving a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Grab the next digit (6) from the dividend, add it to 1, then carry on: 16 / 61

On to step 2:
The number 61 fits into 16 0 times, leaving a remainder of 16.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 16 after subtracting 0 from 16.
Grab the next digit (2) from the dividend, add it to 16, then carry on: 162 / 61

Step 3:
The number 61 fits into 162 2 times, leaving a remainder of 40.
Write down 2 as next digit of the result. 
Result so far: 2.0
The remainder is 40 after subtracting 122 from 162.
Take the next digit (9) from the dividend and append it to 40, then repeat: 409 / 61

Step 4:
409 divided by 61 is 6 with a remainder of 43.
Use 6 as the next digit of our solution. 
Result so far: 26.0
If we take 366 away from 409, we end up with 43.
Take the next digit (2) from the dividend and append it to 43, then repeat: 432 / 61

Moving on to step 5:
61 can be fit into 432 7 times, resulting in a remainder of 5.
Record the quotient 7 as the next digit in the result. 
Result so far: 267.0
Subtract 427 from 432 to get 5.
Append the next digit (7) from the dividend to 5 and continue with: 57 / 61

Advancing to step 6:
If we divide 57 by 61, we get 0 and a remainder of 57.
Put 0 as the next digit of the answer. 
Result so far: 2670.0
Deduct 0 from 57 and we're left with 57.
Since there are no more digits in the dividend, we add a zero to the remainder making it 570, and continue the process.

Advancing to step 7:
61 goes into 570 9 times with a remainder of 21.
The number 9 becomes the next digit in our result. 
Result so far: 2670.9
Deduct 549 from 570 and we're left with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Advancing to step 8:
61 goes into 210 3 times with a remainder of 27.
Use 3 as the next digit of our solution. 
Result so far: 2670.93
Subtracting 183 from 210 leaves us with 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Step 9:
61 can be fit into 270 4 times, resulting in a remainder of 26.
Write down 4 as next digit of the result. 
Result so far: 2670.934
The remainder is 26 after subtracting 244 from 270.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Step 10:
61 can be fit into 260 4 times, resulting in a remainder of 16.
The number 4 becomes the next digit in our result. 
Result so far: 2670.9344
If we subtract 244 from 260, we get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

In conclusion, the division gives 2670.9344 with a balance of 0.00016.