We're dividing 399991 by 27 
We want to divide 399991 by 27.

Step 1:
The number 27 fits into 3 0 times, leaving a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Fetch the next digit (9) from the dividend, attach it to 3 and continue: 39 / 27

Going ahead to step 2:
The number 27 fits into 39 1 times, leaving a remainder of 12.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we take 27 away from 39, we end up with 12.
Bring next digit (9) of the dividend behind the 12 and repeat the process: 129 / 27

Step 3:
The number 27 fits into 129 4 times, leaving a remainder of 21.
The next digit of our result is 4. 
Result so far: 14.0
Deduct 108 from 129 and we're left with 21.
Bring next digit (9) of the dividend behind the 21 and repeat the process: 219 / 27

On to step 4:
27 goes into 219 8 times with a remainder of 3.
Write down 8 as next digit of the result. 
Result so far: 148.0
If we take 216 away from 219, we end up with 3.
Grab the next digit (9) from the dividend, add it to 3, then carry on: 39 / 27

Advancing to step 5:
If we divide 39 by 27, we get 1 and a remainder of 12.
Put 1 as the next digit of the answer. 
Result so far: 1481.0
If we subtract 27 from 39, we get 12.
Include the next digit (1) from the dividend after 12, then repeat: 121 / 27

Going ahead to step 6:
If we divide 121 by 27, we get 4 and a remainder of 13.
Use 4 as the next digit of our solution. 
Result so far: 14814.0
Subtracting 108 from 121 leaves us 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.

Step 7:
130 divided by 27 is 4 with a remainder of 22.
The number 4 becomes the next digit in our result. 
Result so far: 14814.4
The remainder is 22 after subtracting 108 from 130.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Step 8:
When dividing 220 by 27, we get 8 with a remainder of 4.
Record the quotient 8 as the next digit in the result. 
Result so far: 14814.48
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.

Moving on to step 9:
27 goes into 40 1 times with a remainder of 13.
Write down 1 as next digit of the result. 
Result so far: 14814.481
If we take 27 away from 40, we end up 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.

On to step 10:
27 goes into 130 4 times with a remainder of 22.
The next digit of our result is 4. 
Result so far: 14814.4814
The remainder is 22 after subtracting 108 from 130.
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 11:
When dividing 220 by 27, we get 8 with a remainder of 4.
Write down 8 as next digit of the result. 
Result so far: 14814.48148
If we take 216 away from 220, we end up 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.

On to step 12:
When dividing 40 by 27, we get 1 with a remainder of 13.
Put 1 as the next digit of the answer. 
Result so far: 14814.481481
Subtracting 27 from 40 leaves us 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.

Let's proceed to step 13:
27 goes into 130 4 times with a remainder of 22.
Record the quotient 4 as the next digit in the result. 
Result so far: 14814.4814814
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.

Advancing to step 14:
220 divided by 27 is 8 with a remainder of 4.
Write down 8 as next digit of the result. 
Result so far: 14814.48148148
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.

In conclusion, the division gives 14814.48148148 with a balance of 4e-09.