We divide 189621 by 27
We want to figure out the number of times 189621 can be divided by 27.

Advancing to step 1:
1 divided by 27 is 0 with a remainder of 1.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 1 leaves us with 1.
Include the next digit (8) from the dividend after 1, then repeat: 18 / 27

Step 2:
18 divided by 27 is 0 with a remainder of 18.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 18 to get 18.
Include the next digit (9) from the dividend after 18, then repeat: 189 / 27

On to step 3:
If we divide 189 by 27, we get 7 and a remainder of 0.
Use 7 as the next digit of our solution. 
Result so far: 7.0
If we subtract 189 from 189, we get 0.
Fetch the next digit (6) from the dividend, attach it to 0 and continue: 6 / 27

On to step 4:
If we divide 6 by 27, we get 0 and a remainder of 6.
Write down 0 as next digit of the result. 
Result so far: 70.0
If we subtract 0 from 6, we get 6.
Include the next digit (2) from the dividend after 6, then repeat: 62 / 27

Advancing to step 5:
If we divide 62 by 27, we get 2 and a remainder of 8.
Put 2 as the next digit of the answer. 
Result so far: 702.0
Subtract 54 from 62 to get 8.
Bring next digit (1) of the dividend behind the 8 and repeat the process: 81 / 27

Moving on to step 6:
When dividing 81 by 27, we get 3 with a remainder of 0.
Record the quotient 3 as the next digit in the result. 
Result so far: 7023.0
Subtract 81 from 81 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Advancing to step 7:
The number 27 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 7023.0
If we subtract 0 from 0, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 8:
27 can be fit into 0 0 times, resulting in a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 7023.0
Subtracting 0 from 0 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final result is 7023.0 with a remainder of 0.0.