We're dividing 610438 by 27 
We're looking to find how many times 27 goes into 610438.

Step 1:
6 divided by 27 is 0 with a remainder of 6.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 6, we end up with 6.
Fetch the next digit (1) from the dividend, attach it to 6 and continue: 61 / 27

Let's proceed to step 2:
27 goes into 61 2 times with a remainder of 7.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
If we subtract 54 from 61, we get 7.
Take the next digit (0) from the dividend and append it to 7, then repeat: 70 / 27

Moving on to step 3:
70 divided by 27 is 2 with a remainder of 16.
Write down 2 as next digit of the result. 
Result so far: 22.0
Subtract 54 from 70 to get 16.
Fetch the next digit (4) from the dividend, attach it to 16 and continue: 164 / 27

Moving on to step 4:
27 goes into 164 6 times with a remainder of 2.
Write down 6 as next digit of the result. 
Result so far: 226.0
Subtracting 162 from 164 leaves us with 2.
Take the next digit (3) from the dividend and append it to 2, then repeat: 23 / 27

On to step 5:
23 divided by 27 is 0 with a remainder of 23.
Record the quotient 0 as the next digit in the result. 
Result so far: 2260.0
Subtract 0 from 23 to get 23.
Take the next digit (8) from the dividend and append it to 23, then repeat: 238 / 27

Advancing to step 6:
27 can be fit into 238 8 times, resulting in a remainder of 22.
Write down 8 as next digit of the result. 
Result so far: 22608.0
Deduct 216 from 238 and we're left with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Going ahead to step 7:
27 goes into 220 8 times with a remainder of 4.
Record the quotient 8 as the next digit in the result. 
Result so far: 22608.8
Deduct 216 from 220 and we're left with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Advancing to step 8:
40 divided by 27 is 1 with a remainder of 13.
Use 1 as the next digit of our solution. 
Result so far: 22608.81
Subtract 27 from 40 to get 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Moving on to step 9:
27 goes into 130 4 times with a remainder of 22.
The number 4 becomes the next digit in our result. 
Result so far: 22608.814
Subtract 108 from 130 to get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Let's proceed to step 10:
27 can be fit into 220 8 times, resulting in a remainder of 4.
Put 8 as the next digit of the answer. 
Result so far: 22608.8148
The remainder is 4 after subtracting 216 from 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Step 11:
27 goes into 40 1 times with a remainder of 13.
Write down 1 as next digit of the result. 
Result so far: 22608.81481
Deduct 27 from 40 and we're left with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Going ahead to step 12:
If we divide 130 by 27, we get 4 and a remainder of 22.
The number 4 becomes the next digit in our result. 
Result so far: 22608.814814
If we subtract 108 from 130, we get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Advancing to step 13:
If we divide 220 by 27, we get 8 and a remainder of 4.
Use 8 as the next digit of our solution. 
Result so far: 22608.8148148
Deduct 216 from 220 and we're left with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Let's proceed to step 14:
27 can be fit into 40 1 times, resulting in a remainder of 13.
Use 1 as the next digit of our solution. 
Result so far: 22608.81481481
If we subtract 27 from 40, we get 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

The final result is 22608.81481481 with a remainder of 1.3e-08.