We look at the division of 86171093 by 27 
We want to figure out the number of times 86171093 can be divided by 27.

Let's proceed to step 1:
If we divide 8 by 27, we get 0 and a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Include the next digit (6) from the dividend after 8, then repeat: 86 / 27

Let's proceed to step 2:
If we divide 86 by 27, we get 3 and a remainder of 5.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
The remainder is 5 after subtracting 81 from 86.
Grab the next digit (1) from the dividend, add it to 5, then carry on: 51 / 27

Step 3:
The number 27 fits into 51 1 times, leaving a remainder of 24.
Use 1 as the next digit of our solution. 
Result so far: 31.0
If we take 27 away from 51, we end up with 24.
Take the next digit (7) from the dividend and append it to 24, then repeat: 247 / 27

Advancing to step 4:
27 can be fit into 247 9 times, resulting in a remainder of 4.
Put 9 as the next digit of the answer. 
Result so far: 319.0
If we take 243 away from 247, we end up with 4.
Take the next digit (1) from the dividend and append it to 4, then repeat: 41 / 27

Moving on to step 5:
The number 27 fits into 41 1 times, leaving a remainder of 14.
The number 1 becomes the next digit in our result. 
Result so far: 3191.0
Deduct 27 from 41 and we're left with 14.
Append the next digit (0) from the dividend to 14 and continue with: 140 / 27

Going ahead to step 6:
If we divide 140 by 27, we get 5 and a remainder of 5.
Use 5 as the next digit of our solution. 
Result so far: 31915.0
The remainder is 5 after subtracting 135 from 140.
Include the next digit (9) from the dividend after 5, then repeat: 59 / 27

Going ahead to step 7:
59 divided by 27 is 2 with a remainder of 5.
The number 2 becomes the next digit in our result. 
Result so far: 319152.0
If we take 54 away from 59, we end up with 5.
Append the next digit (3) from the dividend to 5 and continue with: 53 / 27

Step 8:
The number 27 fits into 53 1 times, leaving a remainder of 26.
The number 1 becomes the next digit in our result. 
Result so far: 3191521.0
If we take 27 away from 53, we end up with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Moving on to step 9:
When dividing 260 by 27, we get 9 with a remainder of 17.
Record the quotient 9 as the next digit in the result. 
Result so far: 3191521.9
Subtracting 243 from 260 leaves us with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Step 10:
When dividing 170 by 27, we get 6 with a remainder of 8.
The number 6 becomes the next digit in our result. 
Result so far: 3191521.96
If we take 162 away from 170, we end up with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Going ahead to step 11:
When dividing 80 by 27, we get 2 with a remainder of 26.
Write down 2 as next digit of the result. 
Result so far: 3191521.962
The remainder is 26 after subtracting 54 from 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Moving on to step 12:
27 goes into 260 9 times with a remainder of 17.
Write down 9 as next digit of the result. 
Result so far: 3191521.9629
Deduct 243 from 260 and we're left with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Let's proceed to step 13:
The number 27 fits into 170 6 times, leaving a remainder of 8.
The next digit of our result is 6. 
Result so far: 3191521.96296
Subtracting 162 from 170 leaves us with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Let's proceed to step 14:
The number 27 fits into 80 2 times, leaving a remainder of 26.
Record the quotient 2 as the next digit in the result. 
Result so far: 3191521.962962
Subtract 54 from 80 to get 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Step 15:
260 divided by 27 is 9 with a remainder of 17.
Write down 9 as next digit of the result. 
Result so far: 3191521.9629629
If we subtract 243 from 260, we get 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Step 16:
If we divide 170 by 27, we get 6 and a remainder of 8.
Write down 6 as next digit of the result. 
Result so far: 3191521.96296296
Subtracting 162 from 170 leaves us with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

In conclusion, the division gives 3191521.96296296 with a balance of 8e-09.