We're dividing 106146 by 27 
Our goal is to divide 106146 by 27.

Let's proceed to step 1:
The number 27 fits into 1 0 times, leaving a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Bring next digit (0) of the dividend behind the 1 and repeat the process: 10 / 27

Step 2:
10 divided by 27 is 0 with a remainder of 10.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 10 leaves us with 10.
Take the next digit (6) from the dividend and append it to 10, then repeat: 106 / 27

On to step 3:
27 can be fit into 106 3 times, resulting in a remainder of 25.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
Subtract 81 from 106 to get 25.
Bring next digit (1) of the dividend behind the 25 and repeat the process: 251 / 27

Let's proceed to step 4:
When dividing 251 by 27, we get 9 with a remainder of 8.
Write down 9 as next digit of the result. 
Result so far: 39.0
If we subtract 243 from 251, we get 8.
Bring next digit (4) of the dividend behind the 8 and repeat the process: 84 / 27

Advancing to step 5:
27 goes into 84 3 times with a remainder of 3.
Use 3 as the next digit of our solution. 
Result so far: 393.0
If we take 81 away from 84, we end up with 3.
Take the next digit (6) from the dividend and append it to 3, then repeat: 36 / 27

Let's proceed to step 6:
27 can be fit into 36 1 times, resulting in a remainder of 9.
The next digit of our result is 1. 
Result so far: 3931.0
If we subtract 27 from 36, we get 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Advancing to step 7:
90 divided by 27 is 3 with a remainder of 9.
Write down 3 as next digit of the result. 
Result so far: 3931.3
The remainder is 9 after subtracting 81 from 90.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Advancing to step 8:
If we divide 90 by 27, we get 3 and a remainder of 9.
Use 3 as the next digit of our solution. 
Result so far: 3931.33
The remainder is 9 after subtracting 81 from 90.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

The quotient of the division is 3931.33, and the remainder is 0.009.