27161 ÷ 9 = 3017 R8
We're going to perform division on 27161 with 9 as the divisor.

Step 1:
9 goes into 2 0 times with a remainder of 2.
Write down 0 as next digit of of the result. 
Result so far: 0
Subtract 0 from 2 to get 2.
Bring next digit (7) of the dividend behind the 2 and repeat the process: 27 / 9

Step 2:
9 goes into 27 3 times with a remainder of 0.
Write down 3 as next digit of of the result. 
Result so far: 3
Subtract 27 from 27 to get 0.
Bring next digit (1) of the dividend behind the 0 and repeat the process: 1 / 9

Step 3:
9 goes into 1 0 times with a remainder of 1.
Write down 0 as next digit of of the result. 
Result so far: 30
Subtract 0 from 1 to get 1.
Bring next digit (6) of the dividend behind the 1 and repeat the process: 16 / 9

Step 4:
9 goes into 16 1 times with a remainder of 7.
Write down 1 as next digit of of the result. 
Result so far: 301
Subtract 9 from 16 to get 7.
Bring next digit (1) of the dividend behind the 7 and repeat the process: 71 / 9

Step 5:
9 goes into 71 7 times with a remainder of 8.
Write down 7 as next digit of of the result. 
Result so far: 3017
Subtract 63 from 71 to get 8.

The final result is 3017 with a remainder of 8.