We're dividing 342523 by 27 
We want to figure out the number of times 342523 can be divided by 27.

On to step 1:
When dividing 3 by 27, we get 0 with a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Bring next digit (4) of the dividend behind the 3 and repeat the process: 34 / 27

Going ahead to step 2:
The number 27 fits into 34 1 times, leaving a remainder of 7.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
The remainder is 7 after subtracting 27 from 34.
Append the next digit (2) from the dividend to 7 and continue with: 72 / 27

Let's proceed to step 3:
72 divided by 27 is 2 with a remainder of 18.
Record the quotient 2 as the next digit in the result. 
Result so far: 12.0
The remainder is 18 after subtracting 54 from 72.
Append the next digit (5) from the dividend to 18 and continue with: 185 / 27

Step 4:
The number 27 fits into 185 6 times, leaving a remainder of 23.
The next digit of our result is 6. 
Result so far: 126.0
If we take 162 away from 185, we end up with 23.
Include the next digit (2) from the dividend after 23, then repeat: 232 / 27

Advancing to step 5:
If we divide 232 by 27, we get 8 and a remainder of 16.
Record the quotient 8 as the next digit in the result. 
Result so far: 1268.0
The remainder is 16 after subtracting 216 from 232.
Bring next digit (3) of the dividend behind the 16 and repeat the process: 163 / 27

On to step 6:
163 divided by 27 is 6 with a remainder of 1.
Put 6 as the next digit of the answer. 
Result so far: 12686.0
Subtracting 162 from 163 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.

Advancing to step 7:
27 goes into 10 0 times with a remainder of 10.
Use 0 as the next digit of our solution. 
Result so far: 12686.0
The remainder is 10 after subtracting 0 from 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 8:
27 can be fit into 100 3 times, resulting in a remainder of 19.
Record the quotient 3 as the next digit in the result. 
Result so far: 12686.03
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.

Step 9:
If we divide 190 by 27, we get 7 and a remainder of 1.
The number 7 becomes the next digit in our result. 
Result so far: 12686.037
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.

Advancing to step 10:
10 divided by 27 is 0 with a remainder of 10.
The next digit of our result is 0. 
Result so far: 12686.037
If we subtract 0 from 10, 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 11:
27 can be fit into 100 3 times, resulting in a remainder of 19.
Use 3 as the next digit of our solution. 
Result so far: 12686.03703
If we take 81 away from 100, we end up 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 12:
When dividing 190 by 27, we get 7 with a remainder of 1.
The number 7 becomes the next digit in our result. 
Result so far: 12686.037037
The remainder is 1 after subtracting 189 from 190.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Let's proceed to step 13:
If we divide 10 by 27, we get 0 and a remainder of 10.
Write down 0 as next digit of the result. 
Result so far: 12686.037037
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.

On to step 14:
27 goes into 100 3 times with a remainder of 19.
Put 3 as the next digit of the answer. 
Result so far: 12686.03703703
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.

The quotient of the division is 12686.03703703, and the remainder is 1.9e-08.