We divide 861021 by 27
Let's see how many times 27 fits into 861021.

Step 1:
27 goes into 8 0 times with a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Bring next digit (6) of the dividend behind the 8 and repeat the process: 86 / 27

Going ahead to step 2:
27 can be fit into 86 3 times, resulting in a remainder of 5.
Write down 3 as next digit of the result. 
Result so far: 3.0
If we subtract 81 from 86, we get 5.
Append the next digit (1) from the dividend to 5 and continue with: 51 / 27

Going ahead to step 3:
27 can be fit into 51 1 times, resulting in a remainder of 24.
Write down 1 as next digit of the result. 
Result so far: 31.0
Subtract 27 from 51 to get 24.
Include the next digit (0) from the dividend after 24, then repeat: 240 / 27

Advancing to step 4:
27 goes into 240 8 times with a remainder of 24.
The next digit of our result is 8. 
Result so far: 318.0
If we take 216 away from 240, we end up with 24.
Bring next digit (2) of the dividend behind the 24 and repeat the process: 242 / 27

Step 5:
27 can be fit into 242 8 times, resulting in a remainder of 26.
Record the quotient 8 as the next digit in the result. 
Result so far: 3188.0
If we take 216 away from 242, we end up with 26.
Take the next digit (1) from the dividend and append it to 26, then repeat: 261 / 27

Going ahead to step 6:
If we divide 261 by 27, we get 9 and a remainder of 18.
Record the quotient 9 as the next digit in the result. 
Result so far: 31889.0
The remainder is 18 after subtracting 243 from 261.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Let's proceed to step 7:
27 can be fit into 180 6 times, resulting in a remainder of 18.
Write down 6 as next digit of the result. 
Result so far: 31889.6
Subtracting 162 from 180 leaves us with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Going ahead to step 8:
The number 27 fits into 180 6 times, leaving a remainder of 18.
Write down 6 as next digit of the result. 
Result so far: 31889.66
Deduct 162 from 180 and we're left with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

The final outcome is 31889.66, with a leftover of 0.018.