We look at the division of 276045 by 27 
Let's see how many times 27 fits into 276045.

On to step 1:
When dividing 2 by 27, we get 0 with a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Append the next digit (7) from the dividend to 2 and continue with: 27 / 27

On to step 2:
27 goes into 27 1 times with a remainder of 0.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtract 27 from 27 to get 0.
Take the next digit (6) from the dividend and append it to 0, then repeat: 6 / 27

Step 3:
27 goes into 6 0 times with a remainder of 6.
The next digit of our result is 0. 
Result so far: 10.0
Deduct 0 from 6 and we're left with 6.
Append the next digit (0) from the dividend to 6 and continue with: 60 / 27

Going ahead to step 4:
If we divide 60 by 27, we get 2 and a remainder of 6.
Write down 2 as next digit of the result. 
Result so far: 102.0
If we subtract 54 from 60, we get 6.
Fetch the next digit (4) from the dividend, attach it to 6 and continue: 64 / 27

Going ahead to step 5:
The number 27 fits into 64 2 times, leaving a remainder of 10.
Record the quotient 2 as the next digit in the result. 
Result so far: 1022.0
Deduct 54 from 64 and we're left with 10.
Grab the next digit (5) from the dividend, add it to 10, then carry on: 105 / 27

Moving on to step 6:
The number 27 fits into 105 3 times, leaving a remainder of 24.
Use 3 as the next digit of our solution. 
Result so far: 10223.0
If we subtract 81 from 105, we 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 7:
240 divided by 27 is 8 with a remainder of 24.
The number 8 becomes the next digit in our result. 
Result so far: 10223.8
If we subtract 216 from 240, we 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.

Let's proceed to step 8:
If we divide 240 by 27, we get 8 and a remainder of 24.
Record the quotient 8 as the next digit in the result. 
Result so far: 10223.88
Subtract 216 from 240 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.

The final result is 10223.88 with a remainder of 0.024.