We look at the division of 39274 by 27 
We're looking to find how many times 27 goes into 39274.

Let's proceed to step 1:
When dividing 3 by 27, we get 0 with a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Take the next digit (9) from the dividend and append it to 3, then repeat: 39 / 27

Let's proceed to step 2:
If we divide 39 by 27, we get 1 and a remainder of 12.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we take 27 away from 39, we end up with 12.
Fetch the next digit (2) from the dividend, attach it to 12 and continue: 122 / 27

On to step 3:
27 goes into 122 4 times with a remainder of 14.
Record the quotient 4 as the next digit in the result. 
Result so far: 14.0
If we subtract 108 from 122, we get 14.
Bring next digit (7) of the dividend behind the 14 and repeat the process: 147 / 27

Step 4:
The number 27 fits into 147 5 times, leaving a remainder of 12.
The next digit of our result is 5. 
Result so far: 145.0
If we subtract 135 from 147, we get 12.
Fetch the next digit (4) from the dividend, attach it to 12 and continue: 124 / 27

On to step 5:
27 goes into 124 4 times with a remainder of 16.
The number 4 becomes the next digit in our result. 
Result so far: 1454.0
If we take 108 away from 124, we end up 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.

Going ahead to step 6:
27 goes into 160 5 times with a remainder of 25.
Write down 5 as next digit of the result. 
Result so far: 1454.5
If we subtract 135 from 160, we get 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Let's proceed to step 7:
27 goes into 250 9 times with a remainder of 7.
Put 9 as the next digit of the answer. 
Result so far: 1454.59
Subtract 243 from 250 to 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.

Let's proceed to step 8:
27 goes into 70 2 times with a remainder of 16.
Use 2 as the next digit of our solution. 
Result so far: 1454.592
If we subtract 54 from 70, we get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Step 9:
When dividing 160 by 27, we get 5 with a remainder of 25.
The number 5 becomes the next digit in our result. 
Result so far: 1454.5925
Subtracting 135 from 160 leaves us 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.

Advancing to step 10:
The number 27 fits into 250 9 times, leaving a remainder of 7.
The number 9 becomes the next digit in our result. 
Result so far: 1454.59259
The remainder is 7 after subtracting 243 from 250.
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 11:
When dividing 70 by 27, we get 2 with a remainder of 16.
The number 2 becomes the next digit in our result. 
Result so far: 1454.592592
Subtracting 54 from 70 leaves us 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.

Going ahead to step 12:
When dividing 160 by 27, we get 5 with a remainder of 25.
The number 5 becomes the next digit in our result. 
Result so far: 1454.5925925
If we take 135 away from 160, we end up 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.

On to step 13:
27 can be fit into 250 9 times, resulting in a remainder of 7.
Record the quotient 9 as the next digit in the result. 
Result so far: 1454.59259259
The remainder is 7 after subtracting 243 from 250.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Our division results in 1454.59259259 with a remaining 7e-09.