8661 divided by 27 
We want to divide 8661 by 27.

Let's proceed to step 1:
When dividing 8 by 27, we get 0 with a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Append the next digit (6) from the dividend to 8 and continue with: 86 / 27

Let's proceed to step 2:
When dividing 86 by 27, we get 3 with a remainder of 5.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
If we take 81 away from 86, we end up with 5.
Append the next digit (6) from the dividend to 5 and continue with: 56 / 27

Advancing to step 3:
The number 27 fits into 56 2 times, leaving a remainder of 2.
The next digit of our result is 2. 
Result so far: 32.0
If we subtract 54 from 56, we get 2.
Fetch the next digit (1) from the dividend, attach it to 2 and continue: 21 / 27

Step 4:
When dividing 21 by 27, we get 0 with a remainder of 21.
The next digit of our result is 0. 
Result so far: 320.0
If we subtract 0 from 21, we get 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Going ahead to step 5:
The number 27 fits into 210 7 times, leaving a remainder of 21.
The next digit of our result is 7. 
Result so far: 320.7
Deduct 189 from 210 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.

Moving on to step 6:
If we divide 210 by 27, we get 7 and a remainder of 21.
Write down 7 as next digit of the result. 
Result so far: 320.77
If we take 189 away from 210, we end up 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.

The final outcome is 320.77, with a leftover of 0.021.