We look at the division of 107190 by 27 
Let's see how many times 27 fits into 107190.

Going ahead to step 1:
When dividing 1 by 27, we get 0 with a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Include the next digit (0) from the dividend after 1, then repeat: 10 / 27

On to 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
If we take 0 away from 10, we end up with 10.
Take the next digit (7) from the dividend and append it to 10, then repeat: 107 / 27

Step 3:
When dividing 107 by 27, we get 3 with a remainder of 26.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
The remainder is 26 after subtracting 81 from 107.
Append the next digit (1) from the dividend to 26 and continue with: 261 / 27

Step 4:
The number 27 fits into 261 9 times, leaving a remainder of 18.
Put 9 as the next digit of the answer. 
Result so far: 39.0
Subtract 243 from 261 to get 18.
Include the next digit (9) from the dividend after 18, then repeat: 189 / 27

Let's proceed to step 5:
The number 27 fits into 189 7 times, leaving a remainder of 0.
The number 7 becomes the next digit in our result. 
Result so far: 397.0
Subtract 189 from 189 to get 0.
Take the next digit (0) from the dividend and append it to 0, then repeat: 0 / 27

Moving on to step 6:
The number 27 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 3970.0
If we subtract 0 from 0, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 7:
27 can be fit into 0 0 times, resulting in a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 3970.0
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 8:
0 divided by 27 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 3970.0
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final outcome is 3970.0, with a leftover of 0.0.