We're dividing 328514 by 27 
We want to figure out the number of times 328514 can be divided by 27.

Let's proceed to step 1:
27 can be fit into 3 0 times, resulting in a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Include the next digit (2) from the dividend after 3, then repeat: 32 / 27

Let's proceed to step 2:
When dividing 32 by 27, we get 1 with a remainder of 5.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we subtract 27 from 32, we get 5.
Include the next digit (8) from the dividend after 5, then repeat: 58 / 27

Going ahead to step 3:
When dividing 58 by 27, we get 2 with a remainder of 4.
Use 2 as the next digit of our solution. 
Result so far: 12.0
Subtracting 54 from 58 leaves us with 4.
Append the next digit (5) from the dividend to 4 and continue with: 45 / 27

Going ahead to step 4:
45 divided by 27 is 1 with a remainder of 18.
The next digit of our result is 1. 
Result so far: 121.0
Subtract 27 from 45 to get 18.
Bring next digit (1) of the dividend behind the 18 and repeat the process: 181 / 27

Advancing to step 5:
When dividing 181 by 27, we get 6 with a remainder of 19.
Put 6 as the next digit of the answer. 
Result so far: 1216.0
Deduct 162 from 181 and we're left with 19.
Bring next digit (4) of the dividend behind the 19 and repeat the process: 194 / 27

Moving on to step 6:
27 goes into 194 7 times with a remainder of 5.
Put 7 as the next digit of the answer. 
Result so far: 12167.0
If we take 189 away from 194, we end up with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

On to step 7:
If we divide 50 by 27, we get 1 and a remainder of 23.
Put 1 as the next digit of the answer. 
Result so far: 12167.1
If we subtract 27 from 50, we get 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Let's proceed to step 8:
The number 27 fits into 230 8 times, leaving a remainder of 14.
The number 8 becomes the next digit in our result. 
Result so far: 12167.18
If we take 216 away from 230, we end up with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Going ahead to step 9:
140 divided by 27 is 5 with a remainder of 5.
The next digit of our result is 5. 
Result so far: 12167.185
Deduct 135 from 140 and we're left with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Advancing to step 10:
50 divided by 27 is 1 with a remainder of 23.
Record the quotient 1 as the next digit in the result. 
Result so far: 12167.1851
If we subtract 27 from 50, we get 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Going ahead to step 11:
230 divided by 27 is 8 with a remainder of 14.
Put 8 as the next digit of the answer. 
Result so far: 12167.18518
If we take 216 away from 230, we end up with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

On to step 12:
140 divided by 27 is 5 with a remainder of 5.
Write down 5 as next digit of the result. 
Result so far: 12167.185185
Subtract 135 from 140 to get 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Going ahead to step 13:
If we divide 50 by 27, we get 1 and a remainder of 23.
Put 1 as the next digit of the answer. 
Result so far: 12167.1851851
Subtract 27 from 50 to get 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Going ahead to step 14:
27 can be fit into 230 8 times, resulting in a remainder of 14.
Write down 8 as next digit of the result. 
Result so far: 12167.18518518
Subtract 216 from 230 to get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

The final result is 12167.18518518 with a remainder of 1.4e-08.