Let's divide 549178 by 27
We want to divide 549178 by 27.

Moving on to step 1:
The number 27 fits into 5 0 times, leaving a remainder of 5.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 5 to get 5.
Fetch the next digit (4) from the dividend, attach it to 5 and continue: 54 / 27

Let's proceed to step 2:
27 can be fit into 54 2 times, resulting in a remainder of 0.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Subtracting 54 from 54 leaves us with 0.
Include the next digit (9) from the dividend after 0, then repeat: 9 / 27

On to step 3:
27 goes into 9 0 times with a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 20.0
If we take 0 away from 9, we end up with 9.
Fetch the next digit (1) from the dividend, attach it to 9 and continue: 91 / 27

On to step 4:
When dividing 91 by 27, we get 3 with a remainder of 10.
Record the quotient 3 as the next digit in the result. 
Result so far: 203.0
Subtracting 81 from 91 leaves us with 10.
Bring next digit (7) of the dividend behind the 10 and repeat the process: 107 / 27

Let's proceed to step 5:
The number 27 fits into 107 3 times, leaving a remainder of 26.
The number 3 becomes the next digit in our result. 
Result so far: 2033.0
Subtracting 81 from 107 leaves us with 26.
Fetch the next digit (8) from the dividend, attach it to 26 and continue: 268 / 27

Advancing to step 6:
27 can be fit into 268 9 times, resulting in a remainder of 25.
The next digit of our result is 9. 
Result so far: 20339.0
Subtracting 243 from 268 leaves us with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Going ahead to step 7:
27 can be fit into 250 9 times, resulting in a remainder of 7.
Put 9 as the next digit of the answer. 
Result so far: 20339.9
The remainder is 7 after subtracting 243 from 250.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Going ahead to step 8:
The number 27 fits into 70 2 times, leaving a remainder of 16.
The next digit of our result is 2. 
Result so far: 20339.92
If we subtract 54 from 70, we get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Advancing to step 9:
160 divided by 27 is 5 with a remainder of 25.
Put 5 as the next digit of the answer. 
Result so far: 20339.925
The remainder is 25 after subtracting 135 from 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Going ahead to step 10:
250 divided by 27 is 9 with a remainder of 7.
Use 9 as the next digit of our solution. 
Result so far: 20339.9259
Deduct 243 from 250 and we're left with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

On to step 11:
If we divide 70 by 27, we get 2 and a remainder of 16.
The number 2 becomes the next digit in our result. 
Result so far: 20339.92592
If we take 54 away from 70, we end up with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Let's proceed to step 12:
27 can be fit into 160 5 times, resulting in a remainder of 25.
Put 5 as the next digit of the answer. 
Result so far: 20339.925925
Deduct 135 from 160 and we're left with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Going ahead to step 13:
27 can be fit into 250 9 times, resulting in a remainder of 7.
Put 9 as the next digit of the answer. 
Result so far: 20339.9259259
Subtract 243 from 250 to get 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

On to step 14:
70 divided by 27 is 2 with a remainder of 16.
The number 2 becomes the next digit in our result. 
Result so far: 20339.92592592
If we subtract 54 from 70, we get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

In conclusion, the division gives 20339.92592592 with a balance of 1.6e-08.