We look at the division of 86051 by 27 
We're looking to find how many times 27 goes into 86051.

Advancing to step 1:
8 divided by 27 is 0 with a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Grab the next digit (6) from the dividend, add it to 8, then carry on: 86 / 27

Moving on to step 2:
If we divide 86 by 27, we get 3 and a remainder of 5.
Use 3 as the next digit of our solution. 
Result so far: 3.0
If we take 81 away from 86, we end up with 5.
Bring next digit (0) of the dividend behind the 5 and repeat the process: 50 / 27

Step 3:
27 goes into 50 1 times with a remainder of 23.
The next digit of our result is 1. 
Result so far: 31.0
If we subtract 27 from 50, we get 23.
Include the next digit (5) from the dividend after 23, then repeat: 235 / 27

Step 4:
When dividing 235 by 27, we get 8 with a remainder of 19.
Put 8 as the next digit of the answer. 
Result so far: 318.0
Subtracting 216 from 235 leaves us with 19.
Include the next digit (1) from the dividend after 19, then repeat: 191 / 27

Moving on to step 5:
When dividing 191 by 27, we get 7 with a remainder of 2.
Record the quotient 7 as the next digit in the result. 
Result so far: 3187.0
Subtract 189 from 191 to get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Moving on to step 6:
27 goes into 20 0 times with a remainder of 20.
Use 0 as the next digit of our solution. 
Result so far: 3187.0
If we subtract 0 from 20, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 7:
When dividing 200 by 27, we get 7 with a remainder of 11.
Write down 7 as next digit of the result. 
Result so far: 3187.07
Subtract 189 from 200 to get 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Advancing to step 8:
110 divided by 27 is 4 with a remainder of 2.
Record the quotient 4 as the next digit in the result. 
Result so far: 3187.074
If we subtract 108 from 110, we get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Step 9:
The number 27 fits into 20 0 times, leaving a remainder of 20.
Use 0 as the next digit of our solution. 
Result so far: 3187.074
Subtracting 0 from 20 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 10:
200 divided by 27 is 7 with a remainder of 11.
The number 7 becomes the next digit in our result. 
Result so far: 3187.07407
Deduct 189 from 200 and we're left with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Step 11:
27 can be fit into 110 4 times, resulting in a remainder of 2.
The next digit of our result is 4. 
Result so far: 3187.074074
Subtract 108 from 110 to get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Going ahead to step 12:
20 divided by 27 is 0 with a remainder of 20.
Record the quotient 0 as the next digit in the result. 
Result so far: 3187.074074
Deduct 0 from 20 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 13:
200 divided by 27 is 7 with a remainder of 11.
The number 7 becomes the next digit in our result. 
Result so far: 3187.07407407
If we take 189 away from 200, we end up with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

The final result is 3187.07407407 with a remainder of 1.1e-08.