We look at the division of 437431 by 27 
Let's see how many times 27 fits into 437431.

Going ahead to step 1:
27 can be fit into 4 0 times, resulting in a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Append the next digit (3) from the dividend to 4 and continue with: 43 / 27

Step 2:
The number 27 fits into 43 1 times, leaving a remainder of 16.
Write down 1 as next digit of the result. 
Result so far: 1.0
The remainder is 16 after subtracting 27 from 43.
Include the next digit (7) from the dividend after 16, then repeat: 167 / 27

Let's proceed to step 3:
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: 16.0
Subtract 162 from 167 to get 5.
Include the next digit (4) from the dividend after 5, then repeat: 54 / 27

Step 4:
When dividing 54 by 27, we get 2 with a remainder of 0.
Write down 2 as next digit of the result. 
Result so far: 162.0
Deduct 54 from 54 and we're left with 0.
Bring next digit (3) of the dividend behind the 0 and repeat the process: 3 / 27

Moving on to step 5:
3 divided by 27 is 0 with a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 1620.0
Subtracting 0 from 3 leaves us with 3.
Grab the next digit (1) from the dividend, add it to 3, then carry on: 31 / 27

On to step 6:
27 goes into 31 1 times with a remainder of 4.
The number 1 becomes the next digit in our result. 
Result so far: 16201.0
If we take 27 away from 31, we end up with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Step 7:
The number 27 fits into 40 1 times, leaving a remainder of 13.
The next digit of our result is 1. 
Result so far: 16201.1
The remainder is 13 after subtracting 27 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

On to step 8:
27 goes into 130 4 times with a remainder of 22.
The next digit of our result is 4. 
Result so far: 16201.14
The remainder is 22 after subtracting 108 from 130.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Step 9:
27 goes into 220 8 times with a remainder of 4.
The next digit of our result is 8. 
Result so far: 16201.148
Deduct 216 from 220 and we're left with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Step 10:
The number 27 fits into 40 1 times, leaving a remainder of 13.
The number 1 becomes the next digit in our result. 
Result so far: 16201.1481
If we take 27 away from 40, we end up with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Advancing to step 11:
130 divided by 27 is 4 with a remainder of 22.
Put 4 as the next digit of the answer. 
Result so far: 16201.14814
Subtracting 108 from 130 leaves us with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Let's proceed to step 12:
27 can be fit into 220 8 times, resulting in a remainder of 4.
The next digit of our result is 8. 
Result so far: 16201.148148
The remainder is 4 after subtracting 216 from 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Step 13:
27 goes into 40 1 times with a remainder of 13.
Record the quotient 1 as the next digit in the result. 
Result so far: 16201.1481481
If we take 27 away from 40, we end up with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Going ahead to step 14:
27 goes into 130 4 times with a remainder of 22.
The next digit of our result is 4. 
Result so far: 16201.14814814
Subtract 108 from 130 to get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

In conclusion, the division gives 16201.14814814 with a balance of 2.2e-08.