We're dividing 106485 by 27 
We're looking to find how many times 27 goes into 106485.

Going ahead to step 1:
27 goes into 1 0 times with a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Append the next digit (0) from the dividend to 1 and continue with: 10 / 27

Step 2:
27 goes into 10 0 times with a remainder of 10.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 10 after subtracting 0 from 10.
Take the next digit (6) from the dividend and append it to 10, then repeat: 106 / 27

Moving on to step 3:
When dividing 106 by 27, we get 3 with a remainder of 25.
Use 3 as the next digit of our solution. 
Result so far: 3.0
If we subtract 81 from 106, we get 25.
Fetch the next digit (4) from the dividend, attach it to 25 and continue: 254 / 27

On to step 4:
27 goes into 254 9 times with a remainder of 11.
The next digit of our result is 9. 
Result so far: 39.0
If we subtract 243 from 254, we get 11.
Take the next digit (8) from the dividend and append it to 11, then repeat: 118 / 27

Moving on to step 5:
When dividing 118 by 27, we get 4 with a remainder of 10.
The number 4 becomes the next digit in our result. 
Result so far: 394.0
If we subtract 108 from 118, we get 10.
Fetch the next digit (5) from the dividend, attach it to 10 and continue: 105 / 27

Step 6:
When dividing 105 by 27, we get 3 with a remainder of 24.
Use 3 as the next digit of our solution. 
Result so far: 3943.0
Subtracting 81 from 105 leaves us with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Moving on to step 7:
27 can be fit into 240 8 times, resulting in a remainder of 24.
Write down 8 as next digit of the result. 
Result so far: 3943.8
Subtract 216 from 240 to get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Step 8:
27 goes into 240 8 times with a remainder of 24.
The number 8 becomes the next digit in our result. 
Result so far: 3943.88
If we take 216 away from 240, we end up with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

The final outcome is 3943.88, with a leftover of 0.024.