We look at the division of 27939 by 81 
We want to figure out the number of times 27939 can be divided by 81.

Going ahead to step 1:
81 can be fit into 2 0 times, resulting in a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Include the next digit (7) from the dividend after 2, then repeat: 27 / 81

Step 2:
The number 81 fits into 27 0 times, leaving a remainder of 27.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 27 after subtracting 0 from 27.
Bring next digit (9) of the dividend behind the 27 and repeat the process: 279 / 81

On to step 3:
If we divide 279 by 81, we get 3 and a remainder of 36.
Use 3 as the next digit of our solution. 
Result so far: 3.0
If we subtract 243 from 279, we get 36.
Fetch the next digit (3) from the dividend, attach it to 36 and continue: 363 / 81

Going ahead to step 4:
81 goes into 363 4 times with a remainder of 39.
The next digit of our result is 4. 
Result so far: 34.0
If we subtract 324 from 363, we get 39.
Take the next digit (9) from the dividend and append it to 39, then repeat: 399 / 81

Going ahead to step 5:
If we divide 399 by 81, we get 4 and a remainder of 75.
Use 4 as the next digit of our solution. 
Result so far: 344.0
If we take 324 away from 399, we end up with 75.
Since there are no more digits in the dividend, we add a zero to the remainder making it 750, and continue the process.

Let's proceed to step 6:
When dividing 750 by 81, we get 9 with a remainder of 21.
Record the quotient 9 as the next digit in the result. 
Result so far: 344.9
If we take 729 away from 750, 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.

Going ahead to step 7:
The number 81 fits into 210 2 times, leaving a remainder of 48.
Write down 2 as next digit of the result. 
Result so far: 344.92
Subtracting 162 from 210 leaves us with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Let's proceed to step 8:
81 goes into 480 5 times with a remainder of 75.
Write down 5 as next digit of the result. 
Result so far: 344.925
Subtracting 405 from 480 leaves us with 75.
Since there are no more digits in the dividend, we add a zero to the remainder making it 750, and continue the process.

Step 9:
The number 81 fits into 750 9 times, leaving a remainder of 21.
Put 9 as the next digit of the answer. 
Result so far: 344.9259
Subtract 729 from 750 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.

Let's proceed to step 10:
If we divide 210 by 81, we get 2 and a remainder of 48.
Write down 2 as next digit of the result. 
Result so far: 344.92592
If we take 162 away from 210, we end up with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Step 11:
When dividing 480 by 81, we get 5 with a remainder of 75.
Record the quotient 5 as the next digit in the result. 
Result so far: 344.925925
Subtracting 405 from 480 leaves us with 75.
Since there are no more digits in the dividend, we add a zero to the remainder making it 750, and continue the process.

Going ahead to step 12:
750 divided by 81 is 9 with a remainder of 21.
The number 9 becomes the next digit in our result. 
Result so far: 344.9259259
The remainder is 21 after subtracting 729 from 750.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Let's proceed to step 13:
210 divided by 81 is 2 with a remainder of 48.
Use 2 as the next digit of our solution. 
Result so far: 344.92592592
Deduct 162 from 210 and we're left with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

After the division, we end up with 344.92592592 and a remainder of 4.8e-08.