We look at the division of 38712 by 27 
We want to figure out the number of times 38712 can be divided by 27.

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
The remainder is 3 after subtracting 0 from 3.
Grab the next digit (8) from the dividend, add it to 3, then carry on: 38 / 27

On to step 2:
When dividing 38 by 27, we get 1 with a remainder of 11.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we subtract 27 from 38, we get 11.
Fetch the next digit (7) from the dividend, attach it to 11 and continue: 117 / 27

Going ahead to step 3:
117 divided by 27 is 4 with a remainder of 9.
The number 4 becomes the next digit in our result. 
Result so far: 14.0
If we subtract 108 from 117, we get 9.
Fetch the next digit (1) from the dividend, attach it to 9 and continue: 91 / 27

Moving on to step 4:
If we divide 91 by 27, we get 3 and a remainder of 10.
Record the quotient 3 as the next digit in the result. 
Result so far: 143.0
If we take 81 away from 91, we end up with 10.
Append the next digit (2) from the dividend to 10 and continue with: 102 / 27

On to step 5:
27 goes into 102 3 times with a remainder of 21.
The next digit of our result is 3. 
Result so far: 1433.0
Subtract 81 from 102 to get 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Moving on to step 6:
If we divide 210 by 27, we get 7 and a remainder of 21.
Record the quotient 7 as the next digit in the result. 
Result so far: 1433.7
If we take 189 away from 210, we end up with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Advancing to step 7:
The number 27 fits into 210 7 times, leaving a remainder of 21.
Write down 7 as next digit of the result. 
Result so far: 1433.77
If we subtract 189 from 210, we get 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

The final result is 1433.77 with a remainder of 0.021.