136947 ÷ 27 
We want to figure out the number of times 136947 can be divided by 27.

Going ahead to step 1:
If we divide 1 by 27, we get 0 and a remainder of 1.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Bring next digit (3) of the dividend behind the 1 and repeat the process: 13 / 27

Step 2:
13 divided by 27 is 0 with a remainder of 13.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 13, we end up with 13.
Grab the next digit (6) from the dividend, add it to 13, then carry on: 136 / 27

On to step 3:
The number 27 fits into 136 5 times, leaving a remainder of 1.
Write down 5 as next digit of the result. 
Result so far: 5.0
Subtract 135 from 136 to get 1.
Append the next digit (9) from the dividend to 1 and continue with: 19 / 27

Advancing to step 4:
When dividing 19 by 27, we get 0 with a remainder of 19.
Put 0 as the next digit of the answer. 
Result so far: 50.0
The remainder is 19 after subtracting 0 from 19.
Grab the next digit (4) from the dividend, add it to 19, then carry on: 194 / 27

Moving on to step 5:
27 goes into 194 7 times with a remainder of 5.
Put 7 as the next digit of the answer. 
Result so far: 507.0
If we subtract 189 from 194, we get 5.
Fetch the next digit (7) from the dividend, attach it to 5 and continue: 57 / 27

Advancing to step 6:
The number 27 fits into 57 2 times, leaving a remainder of 3.
The number 2 becomes the next digit in our result. 
Result so far: 5072.0
If we subtract 54 from 57, we get 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Step 7:
The number 27 fits into 30 1 times, leaving a remainder of 3.
Use 1 as the next digit of our solution. 
Result so far: 5072.1
Subtract 27 from 30 to get 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Let's proceed to step 8:
27 can be fit into 30 1 times, resulting in a remainder of 3.
The next digit of our result is 1. 
Result so far: 5072.11
Subtract 27 from 30 to get 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

After the division, we end up with 5072.11 and a remainder of 0.003.