We're dividing 862489 by 27 
We want to figure out the number of times 862489 can be divided by 27.

On to step 1:
27 can be fit into 8 0 times, resulting in a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Include the next digit (6) from the dividend after 8, then repeat: 86 / 27

Going ahead to step 2:
27 can be fit into 86 3 times, resulting in a remainder of 5.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
The remainder is 5 after subtracting 81 from 86.
Append the next digit (2) from the dividend to 5 and continue with: 52 / 27

Let's proceed to step 3:
52 divided by 27 is 1 with a remainder of 25.
Use 1 as the next digit of our solution. 
Result so far: 31.0
Deduct 27 from 52 and we're left with 25.
Append the next digit (4) from the dividend to 25 and continue with: 254 / 27

Going ahead to step 4:
If we divide 254 by 27, we get 9 and a remainder of 11.
The next digit of our result is 9. 
Result so far: 319.0
Subtracting 243 from 254 leaves us with 11.
Grab the next digit (8) from the dividend, add it to 11, then carry on: 118 / 27

Step 5:
The number 27 fits into 118 4 times, leaving a remainder of 10.
The number 4 becomes the next digit in our result. 
Result so far: 3194.0
Deduct 108 from 118 and we're left with 10.
Bring next digit (9) of the dividend behind the 10 and repeat the process: 109 / 27

Moving on to step 6:
109 divided by 27 is 4 with a remainder of 1.
Record the quotient 4 as the next digit in the result. 
Result so far: 31944.0
If we take 108 away from 109, we end up with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Going ahead to step 7:
27 goes into 10 0 times with a remainder of 10.
Record the quotient 0 as the next digit in the result. 
Result so far: 31944.0
Subtracting 0 from 10 leaves us with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 8:
When dividing 100 by 27, we get 3 with a remainder of 19.
Record the quotient 3 as the next digit in the result. 
Result so far: 31944.03
Subtract 81 from 100 to get 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Step 9:
The number 27 fits into 190 7 times, leaving a remainder of 1.
Put 7 as the next digit of the answer. 
Result so far: 31944.037
Subtracting 189 from 190 leaves us with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Let's proceed to step 10:
If we divide 10 by 27, we get 0 and a remainder of 10.
Put 0 as the next digit of the answer. 
Result so far: 31944.037
Subtract 0 from 10 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 11:
If we divide 100 by 27, we get 3 and a remainder of 19.
The number 3 becomes the next digit in our result. 
Result so far: 31944.03703
If we subtract 81 from 100, we get 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Advancing to step 12:
27 can be fit into 190 7 times, resulting in a remainder of 1.
Use 7 as the next digit of our solution. 
Result so far: 31944.037037
If we subtract 189 from 190, we get 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

On to step 13:
The number 27 fits into 10 0 times, leaving a remainder of 10.
Write down 0 as next digit of the result. 
Result so far: 31944.037037
If we subtract 0 from 10, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 14:
The number 27 fits into 100 3 times, leaving a remainder of 19.
Put 3 as the next digit of the answer. 
Result so far: 31944.03703703
If we subtract 81 from 100, we get 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

In conclusion, the division gives 31944.03703703 with a balance of 1.9e-08.