We look at the division of 54520 by 27 
Let's see how many times 27 fits into 54520.

On to step 1:
27 goes into 5 0 times with a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 5 and we're left with 5.
Bring next digit (4) of the dividend behind the 5 and repeat the process: 54 / 27

Moving on to step 2:
The number 27 fits into 54 2 times, leaving a remainder of 0.
The next digit of our result is 2. 
Result so far: 2.0
The remainder is 0 after subtracting 54 from 54.
Fetch the next digit (5) from the dividend, attach it to 0 and continue: 5 / 27

Advancing to step 3:
5 divided by 27 is 0 with a remainder of 5.
Use 0 as the next digit of our solution. 
Result so far: 20.0
Deduct 0 from 5 and we're left with 5.
Take the next digit (2) from the dividend and append it to 5, then repeat: 52 / 27

On to step 4:
27 can be fit into 52 1 times, resulting in a remainder of 25.
Write down 1 as next digit of the result. 
Result so far: 201.0
The remainder is 25 after subtracting 27 from 52.
Grab the next digit (0) from the dividend, add it to 25, then carry on: 250 / 27

Going ahead to step 5:
27 goes into 250 9 times with a remainder of 7.
The next digit of our result is 9. 
Result so far: 2019.0
Deduct 243 from 250 and we're left with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Let's proceed to step 6:
When dividing 70 by 27, we get 2 with a remainder of 16.
Record the quotient 2 as the next digit in the result. 
Result so far: 2019.2
If we subtract 54 from 70, we get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Let's proceed to step 7:
27 goes into 160 5 times with a remainder of 25.
Put 5 as the next digit of the answer. 
Result so far: 2019.25
Deduct 135 from 160 and we're left with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

On to step 8:
When dividing 250 by 27, we get 9 with a remainder of 7.
Use 9 as the next digit of our solution. 
Result so far: 2019.259
The remainder is 7 after subtracting 243 from 250.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Going ahead to step 9:
When dividing 70 by 27, we get 2 with a remainder of 16.
Write down 2 as next digit of the result. 
Result so far: 2019.2592
Subtracting 54 from 70 leaves us with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Step 10:
27 goes into 160 5 times with a remainder of 25.
Record the quotient 5 as the next digit in the result. 
Result so far: 2019.25925
If we take 135 away from 160, we end up with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Advancing to step 11:
When dividing 250 by 27, we get 9 with a remainder of 7.
Record the quotient 9 as the next digit in the result. 
Result so far: 2019.259259
If we take 243 away from 250, we end up with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

On to step 12:
If we divide 70 by 27, we get 2 and a remainder of 16.
Record the quotient 2 as the next digit in the result. 
Result so far: 2019.2592592
Subtract 54 from 70 to get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Let's proceed to step 13:
The number 27 fits into 160 5 times, leaving a remainder of 25.
Put 5 as the next digit of the answer. 
Result so far: 2019.25925925
Deduct 135 from 160 and we're left with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

The final result is 2019.25925925 with a remainder of 2.5e-08.