We're dividing 40593471 by 27 
Let's see how many times 27 fits into 40593471.

On to step 1:
The number 27 fits into 4 0 times, leaving a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Take the next digit (0) from the dividend and append it to 4, then repeat: 40 / 27

Step 2:
27 goes into 40 1 times with a remainder of 13.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we take 27 away from 40, we end up with 13.
Fetch the next digit (5) from the dividend, attach it to 13 and continue: 135 / 27

Let's proceed to step 3:
The number 27 fits into 135 5 times, leaving a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 15.0
Subtracting 135 from 135 leaves us with 0.
Bring next digit (9) of the dividend behind the 0 and repeat the process: 9 / 27

Advancing to step 4:
If we divide 9 by 27, we get 0 and a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 150.0
Deduct 0 from 9 and we're left with 9.
Append the next digit (3) from the dividend to 9 and continue with: 93 / 27

On to step 5:
The number 27 fits into 93 3 times, leaving a remainder of 12.
Record the quotient 3 as the next digit in the result. 
Result so far: 1503.0
The remainder is 12 after subtracting 81 from 93.
Include the next digit (4) from the dividend after 12, then repeat: 124 / 27

Let's proceed to step 6:
If we divide 124 by 27, we get 4 and a remainder of 16.
Put 4 as the next digit of the answer. 
Result so far: 15034.0
The remainder is 16 after subtracting 108 from 124.
Append the next digit (7) from the dividend to 16 and continue with: 167 / 27

Let's proceed to step 7:
If we divide 167 by 27, we get 6 and a remainder of 5.
The next digit of our result is 6. 
Result so far: 150346.0
Subtracting 162 from 167 leaves us with 5.
Bring next digit (1) of the dividend behind the 5 and repeat the process: 51 / 27

Let's proceed to step 8:
51 divided by 27 is 1 with a remainder of 24.
Put 1 as the next digit of the answer. 
Result so far: 1503461.0
If we subtract 27 from 51, we get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

On to step 9:
240 divided by 27 is 8 with a remainder of 24.
Use 8 as the next digit of our solution. 
Result so far: 1503461.8
The remainder is 24 after subtracting 216 from 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Moving on to step 10:
The number 27 fits into 240 8 times, leaving a remainder of 24.
Write down 8 as next digit of the result. 
Result so far: 1503461.88
If we take 216 away from 240, we end up with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

In conclusion, the division gives 1503461.88 with a balance of 0.024.