67827 ÷ 4 = 16956 R3
We're going to perform division on 67827 with 4 as the divisor.

Step 1:
4 goes into 6 1 times with a remainder of 2.
Write down 1 as next digit of of the result. 
Result so far: 1
Subtract 4 from 6 to get 2.
Bring next digit (7) of the dividend behind the 2 and repeat the process: 27 / 4

Step 2:
4 goes into 27 6 times with a remainder of 3.
Write down 6 as next digit of of the result. 
Result so far: 16
Subtract 24 from 27 to get 3.
Bring next digit (8) of the dividend behind the 3 and repeat the process: 38 / 4

Step 3:
4 goes into 38 9 times with a remainder of 2.
Write down 9 as next digit of of the result. 
Result so far: 169
Subtract 36 from 38 to get 2.
Bring next digit (2) of the dividend behind the 2 and repeat the process: 22 / 4

Step 4:
4 goes into 22 5 times with a remainder of 2.
Write down 5 as next digit of of the result. 
Result so far: 1695
Subtract 20 from 22 to get 2.
Bring next digit (7) of the dividend behind the 2 and repeat the process: 27 / 4

Step 5:
4 goes into 27 6 times with a remainder of 3.
Write down 6 as next digit of of the result. 
Result so far: 16956
Subtract 24 from 27 to get 3.

The final result is 16956 with a remainder of 3.