We look at the division of 61814 by 27 
Our goal is to divide 61814 by 27.

Step 1:
27 goes into 6 0 times with a remainder of 6.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 6 to get 6.
Take the next digit (1) from the dividend and append it to 6, then repeat: 61 / 27

Going ahead to step 2:
When dividing 61 by 27, we get 2 with a remainder of 7.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
If we subtract 54 from 61, we get 7.
Fetch the next digit (8) from the dividend, attach it to 7 and continue: 78 / 27

Going ahead to step 3:
When dividing 78 by 27, we get 2 with a remainder of 24.
Put 2 as the next digit of the answer. 
Result so far: 22.0
The remainder is 24 after subtracting 54 from 78.
Include the next digit (1) from the dividend after 24, then repeat: 241 / 27

On to step 4:
27 can be fit into 241 8 times, resulting in a remainder of 25.
Use 8 as the next digit of our solution. 
Result so far: 228.0
If we subtract 216 from 241, we get 25.
Fetch the next digit (4) from the dividend, attach it to 25 and continue: 254 / 27

Going ahead to step 5:
27 can be fit into 254 9 times, resulting in a remainder of 11.
Write down 9 as next digit of the result. 
Result so far: 2289.0
If we subtract 243 from 254, we get 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Moving on to step 6:
If we divide 110 by 27, we get 4 and a remainder of 2.
Write down 4 as next digit of the result. 
Result so far: 2289.4
If we subtract 108 from 110, we get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Going ahead to step 7:
27 goes into 20 0 times with a remainder of 20.
The next digit of our result is 0. 
Result so far: 2289.4
Subtracting 0 from 20 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 8:
200 divided by 27 is 7 with a remainder of 11.
Use 7 as the next digit of our solution. 
Result so far: 2289.407
Subtract 189 from 200 to get 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Let's proceed to step 9:
The number 27 fits into 110 4 times, leaving a remainder of 2.
Record the quotient 4 as the next digit in the result. 
Result so far: 2289.4074
Subtracting 108 from 110 leaves us with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Advancing to step 10:
When dividing 20 by 27, we get 0 with a remainder of 20.
Record the quotient 0 as the next digit in the result. 
Result so far: 2289.4074
Subtracting 0 from 20 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 11:
If we divide 200 by 27, we get 7 and a remainder of 11.
Use 7 as the next digit of our solution. 
Result so far: 2289.407407
If we take 189 away from 200, we end up with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Let's proceed to step 12:
27 goes into 110 4 times with a remainder of 2.
The number 4 becomes the next digit in our result. 
Result so far: 2289.4074074
Subtract 108 from 110 to get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Step 13:
The number 27 fits into 20 0 times, leaving a remainder of 20.
The number 0 becomes the next digit in our result. 
Result so far: 2289.4074074
Deduct 0 from 20 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

After the division, we end up with 2289.4074074 and a remainder of 2e-08.