We look at the division of 161227 by 27 
We want to divide 161227 by 27.

Let's proceed to step 1:
The number 27 fits into 1 0 times, leaving a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Bring next digit (6) of the dividend behind the 1 and repeat the process: 16 / 27

Step 2:
When dividing 16 by 27, we get 0 with a remainder of 16.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 16 and we're left with 16.
Bring next digit (1) of the dividend behind the 16 and repeat the process: 161 / 27

Step 3:
27 can be fit into 161 5 times, resulting in a remainder of 26.
The number 5 becomes the next digit in our result. 
Result so far: 5.0
Deduct 135 from 161 and we're left with 26.
Append the next digit (2) from the dividend to 26 and continue with: 262 / 27

Advancing to step 4:
27 can be fit into 262 9 times, resulting in a remainder of 19.
The next digit of our result is 9. 
Result so far: 59.0
If we subtract 243 from 262, we get 19.
Take the next digit (2) from the dividend and append it to 19, then repeat: 192 / 27

Moving on to step 5:
The number 27 fits into 192 7 times, leaving a remainder of 3.
Use 7 as the next digit of our solution. 
Result so far: 597.0
Subtract 189 from 192 to get 3.
Grab the next digit (7) from the dividend, add it to 3, then carry on: 37 / 27

Advancing to step 6:
The number 27 fits into 37 1 times, leaving a remainder of 10.
The number 1 becomes the next digit in our result. 
Result so far: 5971.0
If we subtract 27 from 37, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Moving on to step 7:
27 goes into 100 3 times with a remainder of 19.
The next digit of our result is 3. 
Result so far: 5971.3
Deduct 81 from 100 and we're left with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

On to step 8:
27 goes into 190 7 times with a remainder of 1.
Put 7 as the next digit of the answer. 
Result so far: 5971.37
If we take 189 away from 190, we end up with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

On to step 9:
The number 27 fits into 10 0 times, leaving a remainder of 10.
Write down 0 as next digit of the result. 
Result so far: 5971.37
If we take 0 away from 10, we end up with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Moving on to step 10:
If we divide 100 by 27, we get 3 and a remainder of 19.
Record the quotient 3 as the next digit in the result. 
Result so far: 5971.3703
Deduct 81 from 100 and we're left with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Moving on to step 11:
27 can be fit into 190 7 times, resulting in a remainder of 1.
Put 7 as the next digit of the answer. 
Result so far: 5971.37037
Subtracting 189 from 190 leaves us with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Going ahead to step 12:
27 goes into 10 0 times with a remainder of 10.
Write down 0 as next digit of the result. 
Result so far: 5971.37037
Subtracting 0 from 10 leaves us with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Moving on to step 13:
100 divided by 27 is 3 with a remainder of 19.
The next digit of our result is 3. 
Result so far: 5971.3703703
Deduct 81 from 100 and we're left with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

On to step 14:
If we divide 190 by 27, we get 7 and a remainder of 1.
Write down 7 as next digit of the result. 
Result so far: 5971.37037037
If we take 189 away from 190, we end up with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

After the division, we end up with 5971.37037037 and a remainder of 1e-09.