We're dividing 204862 by 27 
Let's see how many times 27 fits into 204862.

Going ahead to step 1:
2 divided by 27 is 0 with a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Fetch the next digit (0) from the dividend, attach it to 2 and continue: 20 / 27

Moving on to step 2:
The number 27 fits into 20 0 times, leaving a remainder of 20.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 20 after subtracting 0 from 20.
Take the next digit (4) from the dividend and append it to 20, then repeat: 204 / 27

Going ahead to step 3:
204 divided by 27 is 7 with a remainder of 15.
Record the quotient 7 as the next digit in the result. 
Result so far: 7.0
Subtract 189 from 204 to get 15.
Append the next digit (8) from the dividend to 15 and continue with: 158 / 27

Advancing to step 4:
27 can be fit into 158 5 times, resulting in a remainder of 23.
The next digit of our result is 5. 
Result so far: 75.0
If we subtract 135 from 158, we get 23.
Bring next digit (6) of the dividend behind the 23 and repeat the process: 236 / 27

Advancing to step 5:
When dividing 236 by 27, we get 8 with a remainder of 20.
Write down 8 as next digit of the result. 
Result so far: 758.0
If we subtract 216 from 236, we get 20.
Bring next digit (2) of the dividend behind the 20 and repeat the process: 202 / 27

Advancing to step 6:
The number 27 fits into 202 7 times, leaving a remainder of 13.
Put 7 as the next digit of the answer. 
Result so far: 7587.0
The remainder is 13 after subtracting 189 from 202.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Advancing to step 7:
When dividing 130 by 27, we get 4 with a remainder of 22.
The number 4 becomes the next digit in our result. 
Result so far: 7587.4
If we take 108 away from 130, we end up 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.

On to step 8:
220 divided by 27 is 8 with a remainder of 4.
The number 8 becomes the next digit in our result. 
Result so far: 7587.48
If we subtract 216 from 220, we get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Step 9:
27 can be fit into 40 1 times, resulting in a remainder of 13.
The number 1 becomes the next digit in our result. 
Result so far: 7587.481
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.

Advancing to step 10:
If we divide 130 by 27, we get 4 and a remainder of 22.
The next digit of our result is 4. 
Result so far: 7587.4814
Deduct 108 from 130 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.

Step 11:
The number 27 fits into 220 8 times, leaving a remainder of 4.
Put 8 as the next digit of the answer. 
Result so far: 7587.48148
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.

Let's proceed to step 12:
27 goes into 40 1 times with a remainder of 13.
The next digit of our result is 1. 
Result so far: 7587.481481
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.

Going ahead to step 13:
If we divide 130 by 27, we get 4 and a remainder of 22.
Write down 4 as next digit of the result. 
Result so far: 7587.4814814
Subtracting 108 from 130 leaves us 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.

Step 14:
If we divide 220 by 27, we get 8 and a remainder of 4.
Write down 8 as next digit of the result. 
Result so far: 7587.48148148
If we subtract 216 from 220, we get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

In conclusion, the division gives 7587.48148148 with a balance of 4e-09.