438641 ÷ 27 
We want to figure out the number of times 438641 can be divided by 27.

Moving on to step 1:
4 divided by 27 is 0 with a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Include the next digit (3) from the dividend after 4, then repeat: 43 / 27

Step 2:
43 divided by 27 is 1 with a remainder of 16.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtract 27 from 43 to get 16.
Bring next digit (8) of the dividend behind the 16 and repeat the process: 168 / 27

Advancing to step 3:
When dividing 168 by 27, we get 6 with a remainder of 6.
The number 6 becomes the next digit in our result. 
Result so far: 16.0
Deduct 162 from 168 and we're left with 6.
Append the next digit (6) from the dividend to 6 and continue with: 66 / 27

On to step 4:
If we divide 66 by 27, we get 2 and a remainder of 12.
Write down 2 as next digit of the result. 
Result so far: 162.0
If we subtract 54 from 66, we get 12.
Take the next digit (4) from the dividend and append it to 12, then repeat: 124 / 27

Advancing to step 5:
124 divided by 27 is 4 with a remainder of 16.
Use 4 as the next digit of our solution. 
Result so far: 1624.0
If we take 108 away from 124, we end up with 16.
Include the next digit (1) from the dividend after 16, then repeat: 161 / 27

Step 6:
If we divide 161 by 27, we get 5 and a remainder of 26.
Record the quotient 5 as the next digit in the result. 
Result so far: 16245.0
The remainder is 26 after subtracting 135 from 161.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Going ahead to step 7:
If we divide 260 by 27, we get 9 and a remainder of 17.
The next digit of our result is 9. 
Result so far: 16245.9
Deduct 243 from 260 and we're left with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Going ahead to step 8:
When dividing 170 by 27, we get 6 with a remainder of 8.
The number 6 becomes the next digit in our result. 
Result so far: 16245.96
If we take 162 away from 170, we end up with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Step 9:
27 can be fit into 80 2 times, resulting in a remainder of 26.
Put 2 as the next digit of the answer. 
Result so far: 16245.962
If we take 54 away from 80, we end up with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Step 10:
The number 27 fits into 260 9 times, leaving a remainder of 17.
Record the quotient 9 as the next digit in the result. 
Result so far: 16245.9629
The remainder is 17 after subtracting 243 from 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Going ahead to step 11:
27 goes into 170 6 times with a remainder of 8.
Put 6 as the next digit of the answer. 
Result so far: 16245.96296
The remainder is 8 after subtracting 162 from 170.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Going ahead to step 12:
27 goes into 80 2 times with a remainder of 26.
The next digit of our result is 2. 
Result so far: 16245.962962
If we take 54 away from 80, we end up with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

On to step 13:
When dividing 260 by 27, we get 9 with a remainder of 17.
Put 9 as the next digit of the answer. 
Result so far: 16245.9629629
Subtract 243 from 260 to get 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Advancing to step 14:
If we divide 170 by 27, we get 6 and a remainder of 8.
Record the quotient 6 as the next digit in the result. 
Result so far: 16245.96296296
If we take 162 away from 170, we end up with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

The final outcome is 16245.96296296, with a leftover of 8e-09.