Let's divide 106489 by 27
We're looking to find how many times 27 goes into 106489.

Moving on 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
Deduct 0 from 1 and we're left with 1.
Grab the next digit (0) from the dividend, add it to 1, then carry on: 10 / 27

On to step 2:
If we divide 10 by 27, we get 0 and a remainder of 10.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 10, we end up with 10.
Grab the next digit (6) from the dividend, add it to 10, then carry on: 106 / 27

Step 3:
27 can be fit into 106 3 times, resulting in a remainder of 25.
The next digit of our result is 3. 
Result so far: 3.0
Subtracting 81 from 106 leaves us with 25.
Grab the next digit (4) from the dividend, add it to 25, then carry on: 254 / 27

On to step 4:
254 divided by 27 is 9 with a remainder of 11.
Write down 9 as next digit of the result. 
Result so far: 39.0
Subtracting 243 from 254 leaves us with 11.
Bring next digit (8) of the dividend behind the 11 and repeat the process: 118 / 27

On to step 5:
27 can be fit into 118 4 times, resulting in a remainder of 10.
Record the quotient 4 as the next digit in the result. 
Result so far: 394.0
If we subtract 108 from 118, we get 10.
Fetch the next digit (9) from the dividend, attach it to 10 and continue: 109 / 27

Advancing to step 6:
When dividing 109 by 27, we get 4 with a remainder of 1.
Use 4 as the next digit of our solution. 
Result so far: 3944.0
Subtracting 108 from 109 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.

Moving on to step 7:
When dividing 10 by 27, we get 0 with a remainder of 10.
Record the quotient 0 as the next digit in the result. 
Result so far: 3944.0
Deduct 0 from 10 and we're left 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.

Going ahead to step 8:
When dividing 100 by 27, we get 3 with a remainder of 19.
Use 3 as the next digit of our solution. 
Result so far: 3944.03
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.

Advancing to step 9:
27 can be fit into 190 7 times, resulting in a remainder of 1.
Put 7 as the next digit of the answer. 
Result so far: 3944.037
Subtract 189 from 190 to get 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

On to step 10:
10 divided by 27 is 0 with a remainder of 10.
Put 0 as the next digit of the answer. 
Result so far: 3944.037
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.

Let's proceed to step 11:
When dividing 100 by 27, we get 3 with a remainder of 19.
Write down 3 as next digit of the result. 
Result so far: 3944.03703
Subtracting 81 from 100 leaves us 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.

On to step 12:
When dividing 190 by 27, we get 7 with a remainder of 1.
Put 7 as the next digit of the answer. 
Result so far: 3944.037037
If we take 189 away from 190, we end up 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.

Step 13:
10 divided by 27 is 0 with a remainder of 10.
Record the quotient 0 as the next digit in the result. 
Result so far: 3944.037037
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.

Step 14:
100 divided by 27 is 3 with a remainder of 19.
Write down 3 as next digit of the result. 
Result so far: 3944.03703703
Subtract 81 from 100 to get 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

After the division, we end up with 3944.03703703 and a remainder of 1.9e-08.