We're dividing 206404 by 27 
We want to figure out the number of times 206404 can be divided by 27.

Let's proceed to step 1:
If we divide 2 by 27, we get 0 and a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Append the next digit (0) from the dividend to 2 and continue with: 20 / 27

Advancing to step 2:
The number 27 fits into 20 0 times, leaving a remainder of 20.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 20 leaves us with 20.
Fetch the next digit (6) from the dividend, attach it to 20 and continue: 206 / 27

Let's proceed to step 3:
When dividing 206 by 27, we get 7 with a remainder of 17.
The next digit of our result is 7. 
Result so far: 7.0
The remainder is 17 after subtracting 189 from 206.
Bring next digit (4) of the dividend behind the 17 and repeat the process: 174 / 27

Going ahead to step 4:
27 goes into 174 6 times with a remainder of 12.
Put 6 as the next digit of the answer. 
Result so far: 76.0
If we take 162 away from 174, we end up with 12.
Fetch the next digit (0) from the dividend, attach it to 12 and continue: 120 / 27

Going ahead to step 5:
The number 27 fits into 120 4 times, leaving a remainder of 12.
Record the quotient 4 as the next digit in the result. 
Result so far: 764.0
Subtracting 108 from 120 leaves us with 12.
Append the next digit (4) from the dividend to 12 and continue with: 124 / 27

Advancing to step 6:
The number 27 fits into 124 4 times, leaving a remainder of 16.
The number 4 becomes the next digit in our result. 
Result so far: 7644.0
Deduct 108 from 124 and we're left with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Moving on to step 7:
160 divided by 27 is 5 with a remainder of 25.
The number 5 becomes the next digit in our result. 
Result so far: 7644.5
Deduct 135 from 160 and we're left with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Step 8:
When dividing 250 by 27, we get 9 with a remainder of 7.
Record the quotient 9 as the next digit in the result. 
Result so far: 7644.59
Deduct 243 from 250 and we're left with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Step 9:
When dividing 70 by 27, we get 2 with a remainder of 16.
Use 2 as the next digit of our solution. 
Result so far: 7644.592
The remainder is 16 after subtracting 54 from 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Advancing to step 10:
160 divided by 27 is 5 with a remainder of 25.
The next digit of our result is 5. 
Result so far: 7644.5925
The remainder is 25 after subtracting 135 from 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Going ahead to step 11:
27 can be fit into 250 9 times, resulting in a remainder of 7.
Use 9 as the next digit of our solution. 
Result so far: 7644.59259
Deduct 243 from 250 and we're left with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

On to step 12:
If we divide 70 by 27, we get 2 and a remainder of 16.
The number 2 becomes the next digit in our result. 
Result so far: 7644.592592
Deduct 54 from 70 and we're left with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Advancing to step 13:
27 can be fit into 160 5 times, resulting in a remainder of 25.
The number 5 becomes the next digit in our result. 
Result so far: 7644.5925925
Deduct 135 from 160 and we're left with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Moving on to step 14:
If we divide 250 by 27, we get 9 and a remainder of 7.
Record the quotient 9 as the next digit in the result. 
Result so far: 7644.59259259
If we subtract 243 from 250, we get 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

The final outcome is 7644.59259259, with a leftover of 7e-09.