32855 ÷ 27 
We're looking to find how many times 27 goes into 32855.

Step 1:
When dividing 3 by 27, we get 0 with a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Include the next digit (2) from the dividend after 3, then repeat: 32 / 27

Advancing to step 2:
If we divide 32 by 27, we get 1 and a remainder of 5.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtract 27 from 32 to get 5.
Take the next digit (8) from the dividend and append it to 5, then repeat: 58 / 27

Going ahead to step 3:
When dividing 58 by 27, we get 2 with a remainder of 4.
Write down 2 as next digit of the result. 
Result so far: 12.0
If we subtract 54 from 58, we get 4.
Bring next digit (5) of the dividend behind the 4 and repeat the process: 45 / 27

Step 4:
If we divide 45 by 27, we get 1 and a remainder of 18.
Record the quotient 1 as the next digit in the result. 
Result so far: 121.0
Deduct 27 from 45 and we're left with 18.
Include the next digit (5) from the dividend after 18, then repeat: 185 / 27

Step 5:
When dividing 185 by 27, we get 6 with a remainder of 23.
The next digit of our result is 6. 
Result so far: 1216.0
If we subtract 162 from 185, we get 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Going ahead to step 6:
230 divided by 27 is 8 with a remainder of 14.
The next digit of our result is 8. 
Result so far: 1216.8
Subtract 216 from 230 to get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Let's proceed to step 7:
When dividing 140 by 27, we get 5 with a remainder of 5.
Write down 5 as next digit of the result. 
Result so far: 1216.85
Deduct 135 from 140 and we're left with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

On to step 8:
27 goes into 50 1 times with a remainder of 23.
Use 1 as the next digit of our solution. 
Result so far: 1216.851
Subtract 27 from 50 to get 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Step 9:
If we divide 230 by 27, we get 8 and a remainder of 14.
The number 8 becomes the next digit in our result. 
Result so far: 1216.8518
If we subtract 216 from 230, we get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

On to step 10:
140 divided by 27 is 5 with a remainder of 5.
The number 5 becomes the next digit in our result. 
Result so far: 1216.85185
The remainder is 5 after subtracting 135 from 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Advancing to step 11:
When dividing 50 by 27, we get 1 with a remainder of 23.
Put 1 as the next digit of the answer. 
Result so far: 1216.851851
Subtract 27 from 50 to get 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Going ahead to step 12:
If we divide 230 by 27, we get 8 and a remainder of 14.
The next digit of our result is 8. 
Result so far: 1216.8518518
Subtract 216 from 230 to get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Moving on to step 13:
27 goes into 140 5 times with a remainder of 5.
The number 5 becomes the next digit in our result. 
Result so far: 1216.85185185
Subtracting 135 from 140 leaves us with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

In conclusion, the division gives 1216.85185185 with a balance of 5e-09.