76863 divided by 27 
We want to figure out the number of times 76863 can be divided by 27.

Let's proceed to step 1:
The number 27 fits into 7 0 times, leaving a remainder of 7.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 7, we end up with 7.
Bring next digit (6) of the dividend behind the 7 and repeat the process: 76 / 27

Step 2:
27 goes into 76 2 times with a remainder of 22.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Subtracting 54 from 76 leaves us with 22.
Include the next digit (8) from the dividend after 22, then repeat: 228 / 27

Let's proceed to step 3:
When dividing 228 by 27, we get 8 with a remainder of 12.
Use 8 as the next digit of our solution. 
Result so far: 28.0
If we take 216 away from 228, we end up with 12.
Fetch the next digit (6) from the dividend, attach it to 12 and continue: 126 / 27

Moving on to step 4:
27 goes into 126 4 times with a remainder of 18.
Put 4 as the next digit of the answer. 
Result so far: 284.0
Subtract 108 from 126 to get 18.
Append the next digit (3) from the dividend to 18 and continue with: 183 / 27

Step 5:
If we divide 183 by 27, we get 6 and a remainder of 21.
Record the quotient 6 as the next digit in the result. 
Result so far: 2846.0
Deduct 162 from 183 and we're left with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Step 6:
The number 27 fits into 210 7 times, leaving a remainder of 21.
Use 7 as the next digit of our solution. 
Result so far: 2846.7
Subtract 189 from 210 to get 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Going ahead to step 7:
If we divide 210 by 27, we get 7 and a remainder of 21.
Write down 7 as next digit of the result. 
Result so far: 2846.77
Subtract 189 from 210 to get 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

In conclusion, the division gives 2846.77 with a balance of 0.021.