We're dividing 549003 by 27 
We're looking to find how many times 27 goes into 549003.

Going ahead to step 1:
When dividing 5 by 27, we get 0 with a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 5 after subtracting 0 from 5.
Include the next digit (4) from the dividend after 5, then repeat: 54 / 27

Advancing to step 2:
27 can be fit into 54 2 times, resulting in a remainder of 0.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
The remainder is 0 after subtracting 54 from 54.
Include the next digit (9) from the dividend after 0, then repeat: 9 / 27

On to step 3:
27 can be fit into 9 0 times, resulting in a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 20.0
The remainder is 9 after subtracting 0 from 9.
Fetch the next digit (0) from the dividend, attach it to 9 and continue: 90 / 27

Advancing to step 4:
27 can be fit into 90 3 times, resulting in a remainder of 9.
The number 3 becomes the next digit in our result. 
Result so far: 203.0
Deduct 81 from 90 and we're left with 9.
Append the next digit (0) from the dividend to 9 and continue with: 90 / 27

Step 5:
90 divided by 27 is 3 with a remainder of 9.
Put 3 as the next digit of the answer. 
Result so far: 2033.0
Subtracting 81 from 90 leaves us with 9.
Grab the next digit (3) from the dividend, add it to 9, then carry on: 93 / 27

Advancing to step 6:
27 can be fit into 93 3 times, resulting in a remainder of 12.
Put 3 as the next digit of the answer. 
Result so far: 20333.0
Subtract 81 from 93 to get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Step 7:
If we divide 120 by 27, we get 4 and a remainder of 12.
The next digit of our result is 4. 
Result so far: 20333.4
Deduct 108 from 120 and we're left with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Advancing to step 8:
27 goes into 120 4 times with a remainder of 12.
Record the quotient 4 as the next digit in the result. 
Result so far: 20333.44
If we subtract 108 from 120, we get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

The quotient of the division is 20333.44, and the remainder is 0.012.